Nonprofit · EIN 80-0007487
THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION
Tax-exempt · HAMBURG, NY 14075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| November 30, 2024 | 990 | $336,606 | $402,170 | -$65,564 | $151,231 | $425,115 | -$273,884 |
| November 30, 2023 | 990 | $372,564 | $547,866 | -$175,302 | $220,835 | $429,155 | -$208,320 |
Financial details: 990 for the year ended November 30, 2024
Revenue
- Contributions, gifts and grants
- $161,647
- Membership dues
- $83,809
- Program service revenue
- $170,625
- Investment income
- $4,334
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $157,283
- Salaries, compensation and benefits (total)
- $170,414
- Professional fundraising fees
- $0
- Accounting fees
- $4,311
- Occupancy
- $1,771
- Program services (functional)
- $199,447
- Management and general (functional)
- $202,723
Balance sheet and other
- Total assets, start of year
- $220,835
- Total assets, end of year
- $151,231
- Total liabilities, end of year
- $425,115
- Net assets, end of year
- -$273,884
- Net assets without donor restrictions
- -$273,884
- Gross receipts
- $336,606
- Employees
- 5
- Volunteers
- 0
- Year formed
- 2001
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended November 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VAL KING | BOD Trustee or director | 2 | $0 |
| DANILO SIRIAS | BOD Trustee or director | 2 | $0 |
| MATT O'BRIEN | SECRETARY Trustee or director, Officer | 4 | $0 |
| UWE TECHT | BOD Trustee or director | 2 | $0 |
| ANDREW KAY | BOD Trustee or director | 2 | $0 |
| CHRISTOPH LENHARTZ | CHAIR Trustee or director, Officer | 4 | $0 |
| SIMON WHITE | CHAIR ELECT Trustee or director, Officer | 4 | $0 |
| ROCCO SURACE | TREASURER Trustee or director, Officer | 4 | $0 |
| DAVID UPDEGROVE | BOD Trustee or director | 2 | $0 |
| LISA ANNE FERGUSON | BOD Trustee or director | 2 | $0 |
990 for the year ended November 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VAL KING | BOD Trustee or director | 2 | $0 |
| DANILO SIRIAS | BOD Trustee or director | 2 | $0 |
| MATT O'BRIEN | BOD Trustee or director | 2 | $0 |
| UWE TECHT | BOD Trustee or director | 2 | $0 |
| ANDREW KAY | BOD Trustee or director | 2 | $0 |
| CHRISTOPH LENHARTZ | CHAIR Trustee or director, Officer | 4 | $0 |
| SIMON WHITE | CHAIR ELECT Trustee or director, Officer | 4 | $0 |
| ROCCO SURACE | TREASURER Trustee or director, Officer | 4 | $0 |
| DAVID UPDEGROVE | BOD Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 5665 SOUTHWESTERN BLVD UNIT 37C, HAMBURG, NY 14075-3669
- In care of
- % JENNIFER ECKMAN
- Principal officer (990 for 2023)
- JENNIFER ECKMAN, 122 HAWKINS AVE, HAMBURG, NY 14075
- Signed the 990
- ROCCO SURACE, BOARD TREASURER
- Phone
- (716) 440-9186
- Website
- TOCICO.ORG
- Return prepared by
- AIKEN & SANDERS INC PS
Mission
TO PROVIDE INTERNATIONALLY RECOGNIZED STANDARDS TO ASSESS THE LEVEL OF EXPERTISE OF THEORY OF CONSTRAINTS. THE ORGANIZATION ADMINISTERS THE CERTIFICATION PROCESS AS WELL AS PROMOTES THE THEORY OF CONSTRAINTS "BODY OF KNOWLEDGE AND PROFESSIONALISM OF TOC EXPERTS.
Program accomplishments
- ORGANIZED AND HOSTED CONFERENCES TO FURTHER THE EDUCATION OF MEMBERS REGARDING THE THEORY OF CONSTRAINTS.Expenses $185,447 · revenue $162,913
- PROVIDED TESTING AND CERTIFICATION SERVICES IN THE THEORY OF CONSTRAINTS TO MEMBERS.Expenses $14,000 · revenue $7,712
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in November, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | November 30, 2025 | April 15, 2026 | Not on file |
| 2023 | November 30, 2024 | April 15, 2025 | 990 on file |
| 2022 | November 30, 2023 | April 15, 2024 | 990 on file |
IRS record
- EIN
- 80-0007487
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- November
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $151,231
- Income (IRS master file)
- $336,606
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | November 2024 | $336,606 | $402,170 | $151,231 | XML |
| 990 | November 2023 | $372,564 | $547,866 | $220,835 | XML |
| 990 | November 2022 | $300,095 | $373,226 | $394,476 | IRS |
| 990 | November 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 80-0007487).
Questions about THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION
- What is the EIN of THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION?
- The employer identification number (EIN) of THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION is 80-0007487.
- Is THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION due?
- The return for tax year 2024 (the year ending November 30, 2025) is due April 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended November 2024.
- Who is the principal officer of THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION?
- The 990 for the year ended November 30, 2024 names JENNIFER ECKMAN.
- Who are the officers and directors of THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION?
- The 990 for the year ended November 30, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION have?
- On its 990 for the year ended November 30, 2024 it reported revenue of $336,606, expenses of $402,170 and total assets of $151,231 at year end.
Other nonprofits in HAMBURG
- HILBERT COLLEGE EIN 16-6031585 · last filed 990 for 2025
- FRANCISCAN SERVICES INC EIN 92-2192433 · last filed 990 for 2025
- HAMBURG ALUMNI FOUNDATION EIN 30-0052239 · last filed 990 for 2025
- FRONTIER BLACK & BLUE BOOSTERS EIN 81-1153540 · last filed 990-EZ for 2025
- CAROL AND JIM COLLINS FAMILY FOUNDATION INC EIN 47-2613801 · last filed 990-PF for 2025
- HAMBURG BULLDOGS BOOSTER CLUB INC EIN 46-1160748 · last filed 990-EZ for 2025
- HAMBURG NURSERY SCHOOL INC EIN 16-0899774 · last filed 990-EZ for 2025
- CONOR J LONG FOUNDATION EIN 83-2373555 · last filed 990-EZ for 2025