Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $958,166

• 2a · Program service revenue: PUBLICATIONS SALES

  total $81,717,633 · related or exempt $81,717,633

• 2b · Program service revenue: LABORATORY/RESEARCH SERVICES

  total $17,715,155 · related or exempt $17,715,155

• 2c · Program service revenue: ADVANCED MANUFACTURING

  total $3,414,932 · related or exempt $3,414,932

• 2d · Program service revenue: MEMBERS' ADMINISTRATIVE FEES

  total $2,747,917 · related or exempt $2,747,917

• 2e · Program service revenue: TECH/PROF TRNG & SYMPOSIA WRKSHP

  total $1,099,148 · related or exempt $1,099,148

• 2f · All other program service revenue

  total $841,040 · related or exempt $841,040

• 3 · Investment income

  total $5,318,920 · excluded $5,318,920

• 7a · Gross sales of assets other than inventory

  securities $158,158,146

• 7b · Less cost or other basis and sales expenses

  securities $137,302,321

• 7c · Gain or loss

  securities $20,855,825

• 7d · Net gain or loss

  total $20,855,825 · excluded $20,855,825

• 11a · Other revenue: ADVERTISING REVENUE

  total $25,492 · unrelated business $25,492

• 11e · Other revenue, total

  $25,492

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $207,880 · program services $207,880

• 2 · Grants to domestic individuals

  total $47,500 · program services $47,500

• 5 · Compensation of officers, directors and key employees

  total $7,140,843 · program services $6,229,549 · management and general $911,294

• 7 · Other salaries and wages

  total $32,554,388 · program services $28,399,889 · management and general $4,154,499

• 8 · Pension plan contributions

  total $4,206,078 · program services $3,669,310 · management and general $536,768

• 9 · Other employee benefits

  total $7,383,327 · program services $6,407,716 · management and general $975,611

• 10 · Payroll taxes

  total $2,391,936 · program services $2,086,684 · management and general $305,252

• 11b · Fees: legal

  total $228,658 · management and general $228,658

• 11c · Fees: accounting

  total $222,560 · program services $111,280 · management and general $111,280

• 11f · Fees: investment management

  total $1,211,320 · management and general $1,211,320

• 11g · Fees: other

  total $3,385,777 · program services $2,949,018 · management and general $436,759

• 12 · Advertising and promotion

  total $283,207 · program services $247,065 · management and general $36,142

• 13 · Office expenses

  total $2,364,502 · program services $2,066,129 · management and general $298,373

• 14 · Information technology

  total $11,501,962 · program services $10,034,114 · management and general $1,467,848

• 15 · Royalties

  total $4,866,499 · program services $4,866,499

• 16 · Occupancy

  total $401,293 · program services $350,081 · management and general $51,212

• 17 · Travel

  total $3,664,135 · program services $2,740,646 · management and general $923,489

• 19 · Conferences, conventions and meetings

  total $5,027,276 · program services $2,729,188 · management and general $2,298,088

• 22 · Depreciation, depletion and amortization

  total $28,298,037 · program services $24,686,722 · management and general $3,611,315

• 23 · Insurance

  total $391,814 · program services $341,812 · management and general $50,002

• 24a · Other expenses: PRINTING & PUBLICATIONS

  total $5,278,218 · program services $5,077,479 · management and general $200,739

• 24b · Other expenses: TECHNICAL/PROF TRAINING

  total $3,374,661 · program services $3,356,471 · management and general $18,190

• 24c · Other expenses: RESEARCH & SAMPLE PREP

  total $1,059,621 · program services $1,059,621 · management and general $0

• 24d · Other expenses: DUES & SUBSCRIPTIONS

  total $373,902 · program services $323,628 · management and general $50,274

• 24e · All other expenses

  total $1,956,530 · management and general $1,956,530

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $8,938,156 · end of year $8,859,363

• 2 · Savings and temporary cash investments

  beginning of year $19,479,437 · end of year $21,676,959

• 4 · Accounts receivable

  beginning of year $6,728,433 · end of year $8,209,806

• 5 · Loans and receivables from officers and key people

  beginning of year $37,004,140 · end of year $33,896,082

• 10a · Land, buildings and equipment: cost or other basis

  $210,041,128

• 10b · Land, buildings and equipment: accumulated depreciation

  $171,095,766

• 10c · Land, buildings and equipment, net

  beginning of year $52,222,697 · end of year $38,945,362

• 11 · Investments: publicly traded securities

  beginning of year $243,474,619 · end of year $268,622,919

• 12 · Investments: other securities

  beginning of year $8,916,036 · end of year $9,962,358

• 15 · Other assets

  beginning of year $94,264,010 · end of year $115,942,451

• 17 · Accounts payable and accrued expenses

  beginning of year $9,502,972 · end of year $13,554,632

• 19 · Deferred revenue

  beginning of year $17,699,507 · end of year $21,191,706

• 25 · Other liabilities

  beginning of year $5,804,134 · end of year $5,255,485

• 27 · Net assets without donor restrictions

  beginning of year $433,922,825 · end of year $462,155,675

• 28 · Net assets with donor restrictions

  beginning of year $4,098,090 · end of year $3,957,802

The filer's explanations (Part III)

PART I, LINE 1A

TRAVEL FOR COMPANIONS WHEN ASTM PAYS FOR COMPANION TRAVEL, THE AMOUNT IS INCLUDED IN THE INDIVIDUAL'S W-2 OR 1099. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS ASTM TAXES THE SPLIT DOLLAR LIFE INSURANCE BENEFIT. THE ORGANIZATION'S ARRANGEMENT WITH THE PARTICIPANTS INCLUDES PAYING THE TAX OBLIGATION ON THAT BENEFIT; THEREFORE, ASTM HAS GROSSED UP FOR THIS IMPUTED INCOME. ADDITIONALLY, ASTM HAS GROSSED UP THE PRESIDENT'S COMPENSATION FOR THE TAXABLE VALUE OF HOUSING AND A VEHICLE. AMOUNTS ARE INCLUDED IN COLUMN B(III). HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE ASTM'S PRESIDENT IS A FULL-TIME RESIDENT OF A STATE OTHER THAN PENNSYLVANIA. WHEN WORKING AT ASTM HEADQUARTERS, A RENTAL APARTMENT IS MADE AVAILABLE FOR HIM. THE FAIR MARKET VALUE BENEFIT OF THIS HOUSING IS INCLUDED ON HIS FORM W-2 AS TAXABLE INCOME AND DISCLOSED IN COLUMN B(III).

PART I, LINES 4A-B

LINE 4(A): RICHARD LINDBERG $357,380 LINE 4(B) - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: ASTM HAS ANSWERED SCHEDULE J, PART I, QUESTION 4B AS 'YES' TO REPRESENT A SPLIT DOLLAR AGREEMENT. THE PARTICIPANTS IN THE SPLIT DOLLAR AGREEMENT DURING 2024 WERE AS FOLLOWS: KATHARINE E. MORGAN, SPECIAL ADVISOR TO THE PRESIDENT THOMAS O'BRIEN, VP GENERAL COUNSEL TIMOTHY BROOKE, VP LAB SERVICES AND CERTIFICATION JEFFREY GROVE, VP GLOBAL POLICY RICHARD LINDBERG, VP & CHIEF INFORMATION OFFICER BRIAN MEINCKE, VP GLOBAL BUSINESS DEVELOPMENT STUART RADCLIFFE, VP SALES & MARKETING MOHSEN SEIFI, VP GLOBAL ADVANCED MANUFACTURING DANIEL SMITH, VP TCO HEIDI TURLEY, VP FINANCE & ADMINISTRATION/TREASURER PLEASE SEE SCHEDULE L NARRATIVES FOR FURTHER DETAILS.

PART I, LINE 5

ASTM PAID COMMISSIONS BASED ON SATISFACTION OF THE PERFORMANCE TARGET AND ARE INCLUDED IN THE INDIVIDUAL'S BASE SALARY.

PART I, LINE 7

NON-FIXED PAYMENTS THE ORGANIZATION PROVIDES THE OPPORTUNITY FOR CERTAIN NON-FIXED PAYMENTS TO EMPLOYEES, DESCRIBED AS FOLLOWS: THE EXECUTIVE COMMITTEE OF THE BOARD MAY SET CERTAIN ANNUAL NON-FINANCIAL GOALS FOR THE ORGANIZATION. IF THOSE GOALS ARE MET, THEN AN INCENTIVE IS PAID. NO INCENTIVE OR OTHER NON-FIXED PAYMENTS ARE CONTINGENT UPON THE FINANCIAL PERFORMANCE OF THE ORGANIZATION.

SCHEDULE J, PART II, COLUMN C:

THE FORM 990 REQUIRES REPORTING AS DEFERRED COMPENSATION THE ANNUAL INCREASE OR DECREASE IN ACTUARIAL VALUE, IF ANY, OF A DEFINED BENEFIT PLAN. THE TAX YEAR 2024 INCREASE IS REFLECTED IN COLUMN C. ALSO INCLUDED IN PART II, COLUMN C, IS EMPLOYER CONTRIBUTIONS TO THE DEFINED CONTRIBUTION (403(B)) PLAN.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• ASTM INTERNATIONAL LLC

  ASTM STANDARDS ACTIVITIES/MEMBERSHIP(ASIA & UNITED KINGDOM) · DE · income $0 · assets $0

  Directly controlled by ASTM

• ASTM INTERNATIONAL EU LLC

  ASTM STANDARDS ACTIVITIES/MEMBERSHIP(EUROPE & MIDDLE EAST) · DE · income $0 · assets $19,766

  Directly controlled by ASTM

• ASTM CHAPTER CONFERENCES ORG-SOLE PROPRIETORSHIP

  ASTM STANDARDS ACTIVITIES/MEMBERSHIP(UNITED ARAB EMIRATES) · AE · income $0 · assets $0

  Directly controlled by ASTM

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• ASTM INTERNATIONAL LLC BEIJING CO LTD

  C · ASTM STANDARDS ACTIVITES/MEMBERSHIP · CH · 100% owned · share of income $243,194 · share of assets $159,208 · controlled entity

  Directly controlled by ASTM INTERNATIONAL LLC

• ASTM ASIA PACIFIC LIMITED

  C · ASTM STANDARDS ACTIVITIES/MEMBERSHIP · SN · 100% owned · share of income $1,190,101 · share of assets $582,051 · controlled entity

  Directly controlled by ASTM INTERNATIONAL LLC

• ASTM INTERNATIONAL UK

  C · ASTM STANDARDS ACTIVITIES/MEMBERSHIP · UK · 100% owned · controlled entity

  Directly controlled by ASTM INTERNATIONAL LLC