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US nonprofit · EIN 800007487 · Hamburg, NYiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 800007487) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe tenure.Latest return IRS Form 990 series e-file data - 990 for the year to 30 November 2024: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue (us-approach-v4-clean). Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Theory of Constraints International Certification Organization

Donations deductible
Revenue
$337k
year to 30 November 2024
Expenses
$402k
year to 30 November 2024
Total assets
$151k
$425k liabilities
Net assets
Minus $274k
assets less liabilities
Directors and trustees
10
4.8y av
Staff
5
employees, year to 30 November 2024
Chair observed
≥5 yrs
Simon White
Left since last filing
0
no seats appear to have opened
How am I connected?

Theory of Constraints International Certification Organization's network

10 people6 organisationsi10 people and 6 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (10). Violet dotted lines (6) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

10 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Tenure and departures are observed across annual filings. Observed tenure is a lower bound - a member may have joined before the first year on record. The organisation reported 10 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Christoph Lenhartz ChairChair2019
7 yrs
Simon White ChairChair Elect2021
5 yrs
Andrew KayBod2019
7 yrs
Danilo SiriasBod2023
3 yrs
David UpdegroveBod2022
4 yrs
Lisa Anne FergusonBod2024
2 yrs
Matt O'BrienCompany secretary2022
4 yrs
Rocco SuraceTreasurer2021
5 yrs
UWE TechtBod2022
4 yrs
Val KingBod2023
3 yrs
Under 5 years5 to 6 years6 years or more

Pay and hours

year to 30 November 2024iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Val KingBod2$0
Danilo SiriasBod2$0
Matt O'brienSecretary4$0
Uwe TechtBod2$0
Andrew KayBod2$0
Christoph LenhartzChair4$0
Simon WhiteChair Elect4$0
Rocco SuraceTreasurer4$0
David UpdegroveBod2$0
Lisa Anne FergusonBod2$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Theory of Constraints International Certification Organization
EIN
800007487
Address
5665 Southwestern Blvd Unit 37c, Hamburg, NY, 14075-3669
State
New York
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. (as filed on the Form 990)
Activity (NTEE)
B90 Education
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Education
Size band
4 (IRS master file code)
Formed
2001
Principal officer
Jennifer Eckman (as named on the Form 990)
IRS ruling date
1 August 2022
Status
Code 01 (unconditional exemption)
Form 990 filings on record
6, latest 2024
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥7years on the filingsChristoph Lenhartz
≥7years on the filingsAndrew Kay
≥5years on the filingsSimon White
≥5years on the filingsRocco Surace

Latest return

year to 30 November 2024iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 30 November 2024. US dollars, as filed.
Total assets
$151k
Total liabilities
$425k
Net assets or fund balances
Minus $274k
Contributions and grants received
$162k
Program service revenue
$171k
Employees
5

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2023$337k$402kDeficit $66k

As filed on the IRS Form 990. US dollars.