Translational Testing and Training Laboratories Inc

Nonprofit profile at a glance

EIN
800079841
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4048948566
Rating
26
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$75,497
Expenses
$33,244
Assets
$81,612
Liabilities
$9,185

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

Leadership & pay

16 people listed

Executive titles in this filing

  • SAYLAN LUKAS (INTERIM CEO)

Highest reported compensation

  • CHAOUKI ABDALLAH (DIRECTOR): $471,736 total reported compensation
  • ANDRES J GARCIA (DIRECTOR): $439,492 total reported compensation
  • TIMOTHY LIEUWEN (DIRECTOR): $430,347 total reported compensation

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

Overview

Mission

To provide high-value preclinical testing and training services to medical device, biologics, and pharmaceutical developers and manufacturers.

What it reported doing in 2024

Preclinical testing and training services.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The strongest available result is that the filed numbers largely add up. 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: 0
  • Transparency & Controls: 55
  • Accountability: 35
  • Sustainability: 55
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 20%; rating input score 20; 18th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 56%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 1,524%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -9% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: -16.2% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 2 of 10 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $472K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 10 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Independent voting board scored 20/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.