Operating record

Theory Of Constraints International Certification Organization

Hamburg, NY · EIN 80-0007487 · files full Form 990 · latest public year 2023

YearMoney inMoney outResultReserve mo.Staffing
2020$179,031$170,845$8,1863.230%
2021$164,546$169,675−$5,1292.840%
2022$300,095$373,226−$73,131-1.123%
2023$372,564$547,866−$175,302-4.625%

In its most recent public year (2023), this organization spent $175,302 more than it brought in. Its liabilities exceeded its net assets — reserves were below zero (-4.6 months), down from 3.2 in 2020. Staff pay was 25% of spending.

Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings ↗