Civic Intelligence

American Society for Testing and Materials

990 • Fiscal year 2020 • EIN 23-1352024

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 04, 2021

100 Barr Harbor DriveWest Conshohocken, PA 19428-2959

(610) 832-9500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.07x

Higher debt load relative to assets than 18% of similar nonprofits.

2020 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2020

Liabilities / Revenue

28th percentile

0.31x

Higher debt load relative to revenue than 28% of similar nonprofits.

2020 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2020

Net Margin

78th percentile

15%

Higher net margin than 78% of similar nonprofits.

2020 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2020

Top Officer Pay

48th percentile

$799,424

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2020 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2020

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2020 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-4.1%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2019 to 2020

Assets

Up

$459,714,870

Up $64,184,462 (+16%) from 2019

Net Assets

Up

$429,719,533

Up $60,223,836 (+16%) from 2019

Liabilities

Up

$29,995,337

Up $3,960,626 (+15%) from 2019

Revenue

Down

$96,492,872

Down $4,080,808 (-4.1%) from 2019

Expenses

Down

$82,051,654

Down $1,568,498 (-1.9%) from 2019

Net Income

Down

$14,441,218

Down $2,512,310 (-15%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600M$400M$200M$0Assets 2010: $207,310,725Liabilities 2010: $23,052,703Net Assets 2010: $184,258,0222010Assets 2011: $194,041,022Liabilities 2011: $19,295,651Net Assets 2011: $174,745,3712011Assets 2012: $221,243,896Liabilities 2012: $22,922,880Net Assets 2012: $198,321,0162012Assets 2013: $286,630,731Liabilities 2013: $20,788,567Net Assets 2013: $265,842,1642013Assets 2014: $285,552,004Liabilities 2014: $28,664,031Net Assets 2014: $256,887,9732014Assets 2015: $286,121,037Liabilities 2015: $20,742,732Net Assets 2015: $265,378,3052015Assets 2016: $312,019,523Liabilities 2016: $21,650,127Net Assets 2016: $290,369,3962016Assets 2017: $366,229,544Liabilities 2017: $32,628,068Net Assets 2017: $333,601,4762017Assets 2018: $347,097,297Liabilities 2018: $30,690,174Net Assets 2018: $316,407,1232018Assets 2019: $395,530,408Liabilities 2019: $26,034,711Net Assets 2019: $369,495,6972019Assets 2020: $459,714,870Liabilities 2020: $29,995,337Net Assets 2020: $429,719,5332020Assets 2021: $507,262,217Liabilities 2021: $30,230,877Net Assets 2021: $477,031,3402021Assets 2022: $439,406,422Liabilities 2022: $27,352,724Net Assets 2022: $412,053,6982022Assets 2023: $471,027,528Liabilities 2023: $33,006,613Net Assets 2023: $438,020,9152023Assets 2024: $506,115,300Liabilities 2024: $40,001,823Net Assets 2024: $466,113,4772024

Highlighted filing

2020

Assets$459,714,870
Liabilities$29,995,337
Net Assets$429,719,533

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $43,433,2162010Expenses 2011: $45,529,3502011Revenue 2012: $66,266,407Expenses 2012: $50,005,817Net Income 2012: $16,260,5902012Revenue 2013: $80,821,028Expenses 2013: $52,586,454Net Income 2013: $28,234,5742013Revenue 2014: $89,600,445Expenses 2014: $56,398,290Net Income 2014: $33,202,1552014Revenue 2015: $84,746,299Expenses 2015: $63,948,558Net Income 2015: $20,797,7412015Revenue 2016: $77,125,915Expenses 2016: $63,816,487Net Income 2016: $13,309,4282016Revenue 2017: $89,996,549Expenses 2017: $64,960,336Net Income 2017: $25,036,2132017Revenue 2018: $106,336,116Expenses 2018: $79,120,975Net Income 2018: $27,215,1412018Revenue 2019: $100,573,680Expenses 2019: $83,620,152Net Income 2019: $16,953,5282019Revenue 2020: $96,492,872Expenses 2020: $82,051,654Net Income 2020: $14,441,2182020Revenue 2021: $135,712,233Expenses 2021: $99,280,225Net Income 2021: $36,432,0082021Revenue 2022: $94,789,166Expenses 2022: $118,448,562Net Income 2022: -$23,659,3962022Revenue 2023: $106,887,003Expenses 2023: $124,958,433Net Income 2023: -$18,071,4302023Revenue 2024: $134,694,228Expenses 2024: $127,821,924Net Income 2024: $6,872,3042024

Highlighted filing

2020

Revenue$96,492,872
Expenses$82,051,654
Net Income$14,441,218
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 4, 2021
Return Version
2020v4.1
Gross Receipts
$233,981,064
Mission and Program Overview

Mission

To be recognized globally as the premier developer and provider of voluntary consensus standards, related technical information, and services that:- promote public health and safety, support the (continued on sch o) protection and sustainability of the environment, and overall quality of life; - contribute to the reliability of materials, products, systems, and services; and- facilitate international, regional, and national commerce. This statement reflects the language of astm's charter and makes clear astm's commitments to the development and dissemination of high-quality standards and technical information in increasingly diverse fields, and to strengthening the acceptance and use of astm standards in a global environment of international, regional, and national breadth.

To bring together producers, users, consumers and others from all over the world (see sch o)to join together to develop voluntary consensus standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$306,710,066$306,073,246▼ $636,820
Land, Buildings, and Equipment, Net$27,316,178$63,935,348▲ $36,619,170
Savings and Temporary Cash Investments$8,604,883$9,798,060▲ $1,193,177
Accounts Receivable$7,278,068$7,492,490▲ $214,422
Inventories for Sale or Use$1,538,507$1,398,760▼ $139,747
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$395,530,408$459,714,870▲ $64,184,462
Other Assets Total$44,082,706$71,016,966▲ $26,934,260
Liabilities
Deferred Revenue$12,234,976$13,041,786▲ $806,810
Other Liabilities$8,573,109$9,484,079▲ $910,970
Accounts Payable and Accrued Expenses$5,226,626$7,469,472▲ $2,242,846
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$26,034,711$29,995,337▲ $3,960,626
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$365,705,805$425,849,278▲ $60,143,473
Net Assets With Donor Restrictions$3,789,892$3,870,255▲ $80,363
Total Net Assets Fund Balance$369,495,697$429,719,533▲ $60,223,836
Total Liabilities and Net Assets / Fund Balance$395,530,408$459,714,870▲ $64,184,462

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,752,499$49,948,251$104,700,750
Buildings$5,738,041$13,865,462$19,603,503
Land$3,444,808-$3,444,808
Leasehold Improvements$0$989,704$989,704
Other Land Buildings$0--
Other Assets Org$211,305--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,380,327-▲ $90,016-$1,421,843
2019$1,342,554-▲ $87,773-$1,380,327
2018$1,298,624-▲ $83,930-$1,342,554
2017$1,282,915-▲ $65,084$2,375$1,298,624
2016$1,329,244-▼ $15,329-$1,282,915
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katharine E MorganPresidentFT$520,804$278,620$799,424
John PaceSenior Vice President (end 2/2020)FT$632,666$32,305$664,971
THOMAS O'BRIENVP General CounselFT$393,960$91,871$485,831
Richard LindbergVP & Chief Information OfficerFT$307,734$85,811$393,545
James S ThomasVP Sales & MarketingFT$301,854$86,826$388,680
Daniel SmithVice President, TcoFT$288,719$87,216$375,935
Brian MeinckeVP Bus Dev & Finance/treasurerFT$289,055$84,923$373,978
Jeffrey GroveVP Global PolicyFT$277,329$89,803$367,132
Philip LivelyVP Prod Dev & Mgmt (end 2/2020)FT$329,900$32,856$362,756
Timothy BrookeVP Lab Services & CertPT$258,185$85,844$344,029
Sajith KarayilChief Enterprise ArchitectFT$263,008$78,282$341,290
Nicholas EcartDirectorFT$300,249$37,811$338,060
Mohsen SeifiDirector Global and Mfg ProgFT$258,753$78,997$337,750
Teresa CendrowskaVP Global CoopFT$235,905$69,232$305,137
Mark AxelmanGeneral Mgr Sales & OperationsFT$236,150$67,817$303,967
Heidi TurleyVP, Finance/treasurer (beg 05/2020)FT$194,330$52,021$246,351
John GallagherDirector SalesFT$190,235$42,056$232,291

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Pricewaterhousecoopers LLPConsulting ServicesPO BOX 7247-8001, Philadelphia, PA 19170-8001$12,885,116
Icreon TechSoftware Services597 5TH AVE FL 12, New York, NY 10017$5,108,841
Formcraft InteriorsConstruction Services2001 MARKET ST SUITE 520, Philadelphia, PA 19103$3,855,382
Alpine Consulting INCConsulting ServicesPO BOX 5988, Carol Stream, IL 60197-5988$3,418,036
Testingxperts INCSoftware Services650 WILSON LANE SUITE 201, Mechanicsburg, PA 17055$2,260,056
Revenue and Support

Revenue Composition

Contributions and Grants
$303,144
Program Service Revenue
$84,565,745
Investment Income
$10,970,841
Other Revenue
$653,142
All Other Contributions
$303,144
Change in Net Assets
$14,441,218

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$98,434Fair Market Value (FMV)
Total Noncash Contributions4$98,434-

Audited Revenue Reconciliation

Revenue per Audited Statements
$96,492,872
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$44,412,267
Total Revenue per Audited Statements
$140,905,139
Total Revenue per Form 990
$96,492,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,705,012
Salaries, Compensation, and Employee Benefits$39,078,487
Grants and Similar Amounts Paid$268,155
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,155,973$2,790,251-$21,946,224
Information Technology$8,323,985$1,217,680-$9,541,665
Pension Plan Contributions$5,806,991$849,480-$6,656,471
Depreciation Depletion$5,634,405$824,233-$6,458,638
Fees for Services Other$5,840,767$283,408-$6,124,175
Current Officers, Directors, Trustees, and Key Employees$3,820,383$570,862-$4,391,245
Other Employee Benefits$3,693,968$540,375-$4,234,343
Royalties$2,339,609--$2,339,609
Payroll Taxes$1,614,086$236,118-$1,850,204
Fees for Service Investment Mgmnt Fees-$1,365,706-$1,365,706
Occupancy$1,108,208$158,148-$1,266,356
Fees for Services Legal-$892,608-$892,608
Office Expenses$704,906$103,118-$808,024
Other Expenses$675,904$36,893$0$712,797
Conferences and Meetings$378,491$13,781-$392,272
Travel$275,577$37,943-$313,520
Fees for Services Accounting-$296,438-$296,438
Insurance$253,301$37,054-$290,355
Grants to Domestic Orgs$219,655--$219,655
Advertising$156,817$22,940-$179,757
All Other Expenses-$104,230-$104,230
Grants to Domestic Individuals$48,500--$48,500
Total Functional Expenses$70,187,127$11,864,527$0$82,051,654

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$82,051,654
Expenses per Audited Statements$80,685,948
Total Expenses per Audited Statements$80,685,948
Expenses Not Reported on Financial Statements$1,365,706
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Colonial Neighborhood CouncilConshohocken, PA501(c)(3)Further Orgs Mission$21,000
PhilabundancePhiladelphia, PA501(c)(3)Further Orgs Mission$20,000
Riverbend Environmental CenterGladwyne, PA501(c)(3)Further Orgs Mission$20,000
Franklin InstitutePhiladelphia, PA501(c)(3)Further Orgs Mission$17,000
Conshohocken Free Library & Friends of the LibraryConshohocken, PA501(c)(3)Further Orgs Mission$12,500
For Petes SakePlymouth Mtng, PA501(c)(3)Further Orgs Mission$11,000
Kelly a Dolan Memorial FundAmbler, PA501(c)(3)Further Orgs Mission$10,000
Senior Law CenterPhiladelphia, PA501(c)(3)Further Orgs Mission$10,000
George Clay Fire CompanyWest Conshohocken, PA501(c)(3)Further Orgs Mission$8,000
Angel Flight EastBlue Bell, PA501(c)(3)Further Orgs Mission$7,500
Women in StandardsSharpsburg, PA501(c)(3)Further Orgs Mission$6,500

International Summary

Offices
4
Employees
6
Spending
$967,694

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland)Program ServicesTechnical Training23$771,454
North AmericaProgram ServicesTechnical Training11$79,978
South AmericaProgram ServicesTechnical Training00$75,838
Middle East and North AfricaProgram ServicesTechnical Training00$23,742
East Asia and the PacificProgram ServicesTechnical Training12$12,807
South AsiaProgram ServicesTechnical Training00$3,143
Russia and Neighboring StatesProgram ServicesTechnical Training00$727
Central America and the CaribbeanProgram ServicesTechnical Training00$5
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family RelationshipPayrollNo$227,666

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Postretirement Ben$4,903,038
Projected Benefit Obligation$3,916,041
Other Liabilities$665,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members, who join by purchasing a membership or qualifying for a free membership from the organization. A nominating committee consisting of six members appointed by the board of directors and three past chairmen of the board of directors select nominees for open board positions. All qualified members then vote on the nominees.

Form 990, Part VI, Section A, Line 7A

Refer narrative of part vi, section a, line 6

Form 990, Part VI, Section A, Line 7B

Refer narrative of part vi, section a, line 6

Form 990, Part VI, Section B, Line 11B

Astm board procedures 3.3 require, in part, that the finance and audit committee is responsible for "review and approval of return of organization exempt from income tax (irs form 990) and that each board member will have the opportunity to review and comment on the draft form 990 prior to filing. An electronic draft of form 990, including required schedules, is provided to each voting member of the astm board prior to its filing with the irs.

Form 990, Part VI, Section B, Line 12C

Astm has a written conflict of interest policy. The conflict of interest policy defines conflicts of interest, identifies the classes of individuals within the organization covered by the policy, facilitates disclosure of information that may help identify conflicts of interest, and specifies procedures to be followed in managing conflicts of interest.

Form 990, Part VI, Section B, Line 15

Compensation of president and vp's: pursuant to astm board procedure 2.4 the executive committee is responsible for administering the president's employment agreement and compensation program; and pursuant to astm board procedure 3.3 the finance and audit committee is responsible for monitoring astm employee benefits and salary administration programs and for making recommendations to the board of directors for such modifications as may be necessary. To that end, the executive committee of board of directors is authorized to contract, negotiate and set the salary and benefits package of the president. The practices and the procedures used to set the salary and benefits package are as follows: - every 3rd year the executive committee authorizes a salary and benefit benchmark report for the president's position from one of the major benefit consulting firms in the us. - all of the astm international staff positions are benchmarked at least every 3rd year by a major benefit consulting firm in the us. (1/3 of all positions are benchmarked every year).

Form 990, Part VI, Section C, Line 19

Pursuant to irs regulations, astm, upon request, makes the following available for public inspection: - original and amended, if any, annual information returns; - application for tax exemption including its governing instruments, supporting documents and all irs correspondence pertaining thereto; - conflict of interest policy; and - financial statements.

Form 990. Part VII, Lines 1A-1H Col. (A) and Part IX, Line 25 Col. (D)

Astm, a voluntary consensus standards developing organization, derives most of its funding from the sale of standards and related technical information. The organization does not do any formal fundraising. The organization does not actively solicit contributions from the public. Any contributions are solicited by our members for research projects, meeting expenses, and awards or scholarships.

FORM 990, PART VII, SECTION A:

Heidi turley joined astm international in may 2020. She became treasurer and officer of the organization in october 2020, assuming the position and responsibilities from brian meincke.

Filing and Contact Details

Filer

Filer Name
American Society for Testing
EIN
23-1352024
Phone
6108329500
Address
100 BARR HARBOR DRIVE, WEST CONSHOHOCKEN, PA 19428-2959

Signing Officer

Name
Heidi Turley
Title
VP Finance
Phone
6108329540
Signed
2021-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Turley
Formed
1898
Legal Domicile
Pa
Voting Board Members
24
Independent Board Members
24
Employees
332
Volunteers
20,700

Preparer

Firm
Grant Thornton Llp
Address
2001 MARKET STREET SUITE 700, PHILADELPHIA, PA 19103
Preparer
Russlee Armstrong
Phone
2155614200
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item G, Gross Receipts

Per the form 990 instructions gross receipts in calculated as follows: total revenue (part viii, line 12, col a) $96,492,872 add: total cost basis of assets sales (part viii, line 7b) $137,488,192 ---------------------- total gross receipts $233,981,064

Form 990, Part I, Line 6

Volunteers 20,700 the total number reported on form 990 part 1, page 1, line 6 represents the number of volunteer technical committee members and organizational committee members of astm international who have an active role in our standards development process.

Form 990, Part III, Line 4A

Program service accomplishments continued: standards through training, certification programs, laboratory proficiency testing, and more. The following are examples of how astm international members and staff support our mission by developing voluntary consensus standards and through other activities and offerings. Standards development that supports innovation across many industries: at the core of astm international's mission is the development of standards that positively impact public health and safety, consumer confidence, and overall quality of life. In 2020, the stakeholders in astm international's 148 technical committees created more 180 new standards to support emerging technologies, consumer safety, the environment, and other areas. A small sampling of new and/or revised standards from 2020 includes those related to: -personal protective equipment (ppe) -covid-19 surrogates -copper recycling -industry 4.0 -internet of things -infrastructure/bridges -hempcrete -exoskeletons -building efficiency -electric planes -drones -children's apparel -nanomaterials -playing surfaces -cannabis certification -language services -sensory evaluation, and much more. Also in 2020, astm international began providing no-cost public access to a suite of more than two-dozen vital standards used in the production and testing of personal protective equipment. In an effort to support manufacturers, testing labs, healthcare professionals, and the general public, the available standards cover face masks, medical gowns, gloves, and hand sanitizers. Over the course of 2020, the covid-19 standards webpage saw more than 149,000 unique views. Certification, proficiency testing, and more: the safety equipment institute (sei), the cement and concrete reference laboratory, and the test monitoring center constitute important affiliates/collaborators of astm international's mission to meet industry's needs for services surrounding our standards. The safety equipment institute (sei), an astm international affiliate, operates independent certification programs that test and certify thousands of safety and protective products. In 2020, the list of sei certified products continued to grow, with the addition of new standards for recreational products and law enforcement. The usda biopreferred certification program, administered by sei, certified 492 products, added 51 companies, and received 205 new applications. The program has now certified more than 4,400 products. The cement and concrete reference laboratory (ccrl) program improves construction-materials testing through lab assessments, proficiency samples, instruction, guidance, and clarification of standards. For example, ccrl's proficiency sample program helps labs compare their results with others by testing samples of the same material. In 2020, this program shipped over 1,300 boxes (255 tons) of samples to more than 1,800 laboratories worldwide. The test monitoring center provides worldwide calibration services for more than 45 test methods that evaluate automotive lubricants. Reference oil distribution, test stand calibration, and laboratory visits form the core of the center's mission. Leading globally: astm international's standards are used by industry and governments around the world. Since 2001, its memorandum of understanding (mou) program with national and regional standards bodies helps signatories enhance their own standards programs and encourages global participation in the development of new and revised standards. This in turn helps partners address regulatory, procurement, and economic objectives. In 2020, the signing of three new mous brought the total number of such agreements to 117. As part of astm international's commitment to the world trade organization's agreement on technical barriers to trade, astm continued its successful online training sessions. Aimed at building knowledge of how to develop, promote, and apply astm standards, the virtual training sessions engaged over 1,000

FORM 990, PART XI, LINE 9:

Change in retirement benefit obligation 27,446,121. Foreign currency translation 4,645.

Financial Statement Notes

PART V, LINE 4:

Funds are held to provide scholarships to appropriate applicants.

PART X, LINE 2:

Fin 48 (asc 740) footnote the internal revenue service has classified astm international and safety equipment institute, inc. As exempt from income taxes under section 501(c)(3) of the internal revenue code ("code"), except on unrelated business income, as organizations, contributions to which are deductible under section 170(c); and as organizations that are not private foundations as defined in section 509(a). Astm international llc and astm international eu llc are limited liability companies whose sole member is an exempt organization. The test monitoring center is not a separate legal entity and is considered part of astm international for tax purposes. U.s. Gaap requires management to evaluate tax positions taken and recognize a tax liability if the society has taken an uncertain tax position that more likely than not would not be sustained upon examination by a government authority. Management has analyzed the tax positions taken by the society and has concluded that as of december 31, 2020 and 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements. The society recognizes accrued interest and penalties associated with uncertain tax positions, if any, as part of administrative expenses. There were no income tax related interest and penalties recorded for either of the years ended december 31, 2020 or 2019.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in retirement benefit obligation 27,446,121. Investment expense -1,365,706.

Raw XML AppendixShowing 400 of 1,469 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$506$40.0$466$135$128$6.87
2023Detailed filing. Detailed filing data is available for this year.$471$33.0$438$107$125$18.1
2022Detailed filing. Detailed filing data is available for this year.$439$27.4$412$94.8$118$23.7
2021Detailed filing. Detailed filing data is available for this year.$507$30.2$477$136$99.3$36.4
2020Detailed filing. Detailed filing data is available for this year.$460$30.0$430$96.5$82.1$14.4
2019Detailed filing. Detailed filing data is available for this year.$396$26.0$369$101$83.6$17.0
2018Detailed filing. Detailed filing data is available for this year.$347$30.7$316$106$79.1$27.2
2017Detailed filing. Detailed filing data is available for this year.$366$32.6$334$90.0$65.0$25.0
2016Detailed filing. Detailed filing data is available for this year.$312$21.7$290$77.1$63.8$13.3
2015Detailed filing. Detailed filing data is available for this year.$286$20.7$265$84.7$63.9$20.8
2014Detailed filing. Detailed filing data is available for this year.$286$28.7$257$89.6$56.4$33.2
2013Detailed filing. Detailed filing data is available for this year.$287$20.8$266$80.8$52.6$28.2
2012Summary only. Only limited summary data is available for this year.$221$22.9$198$66.3$50.0$16.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$194$19.3$175$45.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$207$23.1$184$43.4
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $250M-$1B nonprofits