Civic Intelligence

Theory of Constraints International Certification Organization

EIN 80-0007487 • 501(c)6 • Hamburg, NY

Profile

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 ofknowledge" and professionalism of toc experts.

122 Hawkins AveHamburg, NY 14075

tocico.i4a.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

2.81x

Higher debt load relative to assets than 96% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

1.26x

Higher debt load relative to revenue than 95% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2024

Net Margin

17th percentile

-19%

Higher net margin than 17% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE B90 • <$500k nonprofits • Source year 2024

Asset Growth

22nd percentile

-32%

Faster asset growth than 22% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-9.7%

Faster revenue growth than 38% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$151,231

Down $69,604 (-32%) from 2023

Liabilities

Down

$425,115

Down $4,040 (-0.9%) from 2023

Net Assets

Down

-$273,884

Down $65,564 (-31%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin17th percentile

Revenue

Down

$336,606

Down $35,958 (-9.7%) from 2023

Expenses

Down

$402,170

Down $145,696 (-27%) from 2023

Net Income

Up

-$65,564

Up $109,738 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200K-$400KAssets 2010: $199,654Liabilities 2010: $261,992Net Assets 2010: -$62,3382010Assets 2011: $248,689Liabilities 2011: $262,827Net Assets 2011: -$14,1382011Assets 2012: $341,135Liabilities 2012: $288,122Net Assets 2012: $53,0132012Assets 2013: $322,059Liabilities 2013: $256,035Net Assets 2013: $66,0242013Assets 2014: $385,871Liabilities 2014: $81,690Net Assets 2014: $304,1812014Assets 2015: $100,750Liabilities 2015: $49,618Net Assets 2015: $51,1322015Assets 2016: $82,891Liabilities 2016: $30,560Net Assets 2016: $52,3312016Assets 2017: $93,687Liabilities 2017: $17,158Net Assets 2017: $76,5292017Assets 2018: $16,581Liabilities 2018: $7,949Net Assets 2018: $8,6322018Assets 2019: $49,543Liabilities 2019: $12,487Net Assets 2019: $37,0562019Assets 2020: $50,811Liabilities 2020: $5,569Net Assets 2020: $45,2422020Assets 2021: $453,887Liabilities 2021: $413,774Net Assets 2021: $40,1132021Assets 2022: $394,476Liabilities 2022: $427,494Net Assets 2022: -$33,0182022Assets 2023: $220,835Liabilities 2023: $429,155Net Assets 2023: -$208,3202023Assets 2024: $151,231Liabilities 2024: $425,115Net Assets 2024: -$273,8842024

Highlighted filing

2024

Assets$151,231
Liabilities$425,115
Net Assets-$273,884
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $362,078Expenses 2010: $324,159Net Income 2010: $37,9192010Expenses 2011: $559,5612011Expenses 2012: $507,1192012Revenue 2013: $571,180Expenses 2013: $558,169Net Income 2013: $13,0112013Revenue 2014: $730,562Expenses 2014: $492,405Net Income 2014: $238,1572014Revenue 2015: $335,383Expenses 2015: $588,432Net Income 2015: -$253,0492015Revenue 2016: $360,244Expenses 2016: $370,645Net Income 2016: -$10,4012016Revenue 2017: $318,478Expenses 2017: $294,280Net Income 2017: $24,1982017Revenue 2018: $285,214Expenses 2018: $353,111Net Income 2018: -$67,8972018Revenue 2019: $316,627Expenses 2019: $288,203Net Income 2019: $28,4242019Revenue 2020: $179,031Expenses 2020: $170,845Net Income 2020: $8,1862020Revenue 2021: $164,546Expenses 2021: $169,675Net Income 2021: -$5,1292021Revenue 2022: $300,095Expenses 2022: $373,226Net Income 2022: -$73,1312022Revenue 2023: $372,564Expenses 2023: $547,866Net Income 2023: -$175,3022023Revenue 2024: $336,606Expenses 2024: $402,170Net Income 2024: -$65,5642024

Highlighted filing

2024

Revenue$336,606
Expenses$402,170
Net Income-$65,564
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$151,231
Liabilities
$425,115
Net assets
-$273,884
Revenue
$336,606
Expenses
$402,170
Net income
-$65,564
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$4.25$2.74$3.37$4.02$0.66
2023Detailed filing. Detailed filing data is available for this year.$2.21$4.29$2.08$3.73$5.48$1.75
2022Detailed filing. Detailed filing data is available for this year.$3.94$4.27$0.33$3.00$3.73$0.73
2021Detailed filing. Detailed filing data is available for this year.$4.54$4.14$0.40$1.65$1.70$0.05
2020Summary only. Only limited summary data is available for this year.$0.51$0.06$0.45$1.79$1.71$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.12$0.37$3.17$2.88$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.08$0.09$2.85$3.53$0.68
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.17$0.77$3.18$2.94$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.83$0.31$0.52$3.60$3.71$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.50$0.51$3.35$5.88$2.53
2014Detailed filing. Detailed filing data is available for this year.$3.86$0.82$3.04$7.31$4.92$2.38
2013Summary only. Only limited summary data is available for this year.$3.22$2.56$0.66$5.71$5.58$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$2.88$0.53$5.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$2.63$0.14$5.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$2.62$0.62$3.62$3.24$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
May 20, 2025
Return Version
2023v6.0
Gross Receipts
$336,606
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$127,594$69,228▼ $58,366
Cash and Non-Interest-Bearing Accounts$91,672$62,062▼ $29,610
Prepaid Expenses and Deferred Charges-$14,479-
Accounts Receivable$1,569$5,462▲ $3,893
Total Assets$220,835$151,231▼ $69,604
Liabilities
Unsecured Notes Loans Payable$400,000$400,000→ $0
Accounts Payable and Accrued Expenses$29,155$25,115▼ $4,040
Total Liabilities$429,155$425,115▼ $4,040
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-208,320$-273,884▼ $65,564
Total Net Assets Fund Balance$-208,320$-273,884▼ $65,564
Total Liabilities and Net Assets / Fund Balance$220,835$151,231▼ $69,604

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$69,228--
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Christoph LenhartzChair
Simon WhiteChair Elect
Andrew KayBod
Danilo SiriasBod
David UpdegroveBod
Lisa Anne FergusonBod
Uwe TechtBod
Val KingBod
MATT O'BRIENSecretary
Rocco SuraceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$161,647
Program Service Revenue
$170,625
Investment Income
$4,334
Other Revenue
$0
All Other Contributions
$77,838
Change in Net Assets
$-65,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,756
Salaries, Compensation, and Employee Benefits$170,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,045$133,238-$157,283
Fees for Services Other$6,160$11,009-$17,169
Information Technology$2,035$14,696-$16,731
Payroll Taxes$2,007$11,124-$13,131
Interest-$11,031-$11,031
Insurance-$9,408-$9,408
Fees for Services Accounting-$4,311-$4,311
Occupancy-$1,771-$1,771
Other Expenses$1,657$702-$1,657
Office Expenses-$197-$197
Total Functional Expenses$199,447$202,723$0$402,170
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The board reviews detailed financial reports monthly. The final summary of the 990 is reviewed by the ceo before it is submitted to the irs.”

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

“Each board member is provided a copy of the policy when they join the board. It is reviewed annually.”

Form 990, Part VI, Section C, Line 19

“All public documents are available upon request. Governing documents are posted on the website.”

Filing and Contact Details

Filer

Filer Name
Theory of Constraints International
EIN
80-0007487
Phone
7164409186
Address
122 HAWKINS AVE, HAMBURG, NY 14075

Signing Officer

Name
Rocco Surace
Title
Board Treasurer
Phone
7164409186
Signed
2025-05-20

Organization Details

Principal Officer
Jennifer Eckman
Formed
2001
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Aiken & Sanders Inc Ps
Address
324 S MAIN ST UNIT A, MONTESANO, WA 98563-4502
Preparer
Nikole Wells CPA
Phone
3605333370
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“PROCESS HAS NOT CHANGED.”

Financial Statement Notes

PART X, LINE 2:

“The organization file income tax returns in the u.s. Federal jurisdiction. The organization is no longer subject to u.s. Federal income tax examinations by tax authorities for years before november 30 2021. Currently, there is no examination or pending examination with the internal revenue service (irs).”

Raw XML Appendix397 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.

Path#Value
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IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011124
IRS990/PayrollTaxesGrp/ProgramServicesAmt02007
IRS990/PayrollTaxesGrp/TotalAmt013131
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014479
IRS990/PrincipalOfficerNm0JENNIFER ECKMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0170625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0170625
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED TESTING AND CERTIFICATION SERVICES IN THE THEORY OF CONSTRAINTS TO MEMBERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt014000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07712
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0125238
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05625
IRS990/PYOtherExpensesAmt0400192
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0241701
IRS990/PYRevenuesLessExpensesAmt0-175302
IRS990/PYSalariesCompEmpBnftPaidAmt0147674
IRS990/PYTotalExpensesAmt0547866
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0372564
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-65564
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0162913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0161647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0125238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0140803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0103827
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt097214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0628729
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04334
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04550
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014509
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0709604
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97740
IRS990ScheduleA/PublicSupportPY170Pct00.98260
IRS990ScheduleA/PublicSupportTotal170Amt0628729
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0161647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0125238
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0140803
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0103827
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt097214
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0628729
IRS990ScheduleA/TotalSupportAmt0643238
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt069228
IRS990ScheduleD/OtherSecuritiesGrp/Desc0TREASURY BILLS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FILE INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE NOVEMBER 30 2021. CURRENTLY, THERE IS NO EXAMINATION OR PENDING EXAMINATION WITH THE INTERNAL REVENUE SERVICE (IRS).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt069228
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS DETAILED FINANCIAL REPORTS MONTHLY. THE FINAL SUMMARY OF THE 990 IS REVIEWED BY THE CEO BEFORE IT IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS PROVIDED A COPY OF THE POLICY WHEN THEY JOIN THE BOARD. IT IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS ARE POSTED ON THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0220835
IRS990/TotalAssetsEOYAmt0151231
IRS990/TotalAssetsGrp/BOYAmt0220835
IRS990/TotalAssetsGrp/EOYAmt0151231
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0161647
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0202723
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199447
IRS990/TotalFunctionalExpensesGrp/TotalAmt0402170
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0429155
IRS990/TotalLiabilitiesEOYAmt0425115
IRS990/TotalLiabilitiesGrp/BOYAmt0429155
IRS990/TotalLiabilitiesGrp/EOYAmt0425115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-208320
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-273884
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0199447
IRS990/TotalProgramServiceRevenueAmt0170625
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04334
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0170625
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336606
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0220835
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0151231
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0400000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0400000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0122 HAWKINS AVE
IRS990/USAddress/CityNm0HAMBURG
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014075
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0TOCICO.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROCCO SURACE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07164409186
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THEORY OF CONSTRAINTS INTERNATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CERTIFICATION ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0THEO
ReturnHeader/Filer/EIN0800007487
ReturnHeader/Filer/PhoneNum07164409186
ReturnHeader/Filer/USAddress/AddressLine1Txt0122 HAWKINS AVE
ReturnHeader/Filer/USAddress/CityNm0HAMBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014075
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910870697
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AIKEN & SANDERS INC PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0324 S MAIN ST UNIT A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTESANO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0985634502
ReturnHeader/PreparerPersonGrp/PhoneNum03605333370
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NIKOLE WELLS CPA
ReturnHeader/ReturnTs02025-05-27T18:18:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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