Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| Form 990 governing body review Part VI line 11 | FORM 990 IS PREPARED BY NSFS INTERNAL TAX TEAM, WITH REVIEW AND INPUT PROVIDED BY NSFS OUTSIDE TAX ADVISORS, AND IS REVIEWED AND APPROVED BY NSF MANAGEMENT. PRIOR TO THE FILING WITH THE IRS, A COMPLETED COPY OF THE CURRENT YEAR FORM 990 IS POSTED ON THE BOARD OF DIRECTORS WEBSITE. ALL BOARD MEMBERS HAVE ACCESS TO THE FORM 990 AND CAN DOWNLOAD AND REVIEW THE DOCUMENT. THE AUDIT/FINANCE COMMITTEE (COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS) IS RESPONSIBLE FOR MONITORING THIS PROCESS AND FOR CONFIRMING THAT FORM 990 IS POSTED TO THE WEBSITE IN A TIMELY MANNER. |
| Conflict of interest policy compliance Part VI line 12c | ALL EMPLOYEES, OFFICERS, AND DIRECTORS (I.E., COVERED PERSONS) WHO ACT ON BEHALF OF NSF IN THE OPERATIONS OF NSFS BUSINESS MUST AVOID CONFLICTS OF INTEREST, PROMPTLY CEASE ACTIVITIES THAT CAUSE CONFLICTS TO EXIST AND MUST PROVIDE WRITTEN DISCLOSURE TO THE CHIEF LEGAL OFFICER OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST THEY ARE AWARE OF UPON HIRE OR THAT MAY OCCUR DURING THEIR EMPLOYMENT AT NSF. FURTHER, COVERED PERSONS MAY NOT ENTER INTO A TRANSACTION OR ENGAGE IN ANY ACTIVITY GIVING RISE TO A CONFLICT OF INTEREST WITHOUT THE PRIOR WRITTEN APPROVAL OF THE CHIEF LEGAL OFFICER AND MAY BE ASKED TO DISCONTINUE AN OUTSIDE ACTIVITY IF IT IMPACTS OR IS PERCEIVED TO IMPACT THEIR IMPARTIALITY, EFFECTIVENESS, PRODUCTIVITY, OR IF THE DISCLOSURE OF NSF CONFIDENTIAL INFORMATION IS AT RISK. ADDITIONALLY, ALL EMPLOYEES, DIRECTORS, AND OFFICERS ARE REQUIRED TO UNDERGO ANNUAL CODE OF ETHICS TRAINING. AS A PART OF THE ANNUAL TRAINING, EMPLOYEES ARE EDUCATED ON WHAT MAY CONSTITUTE A CONFLICT OF INTEREST (INCLUDING COMMON SITUATIONS THAT MAY CREATE A CONFLICT OF INTEREST (OR THE APPEARANCE OF ONE)), ARE MADE AWARE OF THE EXISTING CONFLICT OF INTEREST POLICY AND ARE REMINDED OF THEIR CONTINUING OBLIGATION TO REPORT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. |
| CEO executive director top management comp Part VI line 15a | EACH YEAR DURING ITS 1ST QUARTER MEETING, THE HUMAN RESOURCES COMMITTEE (COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS) REVIEWS AND APPROVES THE COMPENSATION OF ALL CORPORATE OFFICERS OTHER THAN THE CEO, AND REVIEWS AND RECOMMENDS TO THE FULL BOARD ADJUSTMENTS TO COMPENSATION AS NECESSARY FOR THE CEO AND BOARD MEMBERS. THE COMMITTEE ALSO ESTABLISHES THE CORPORATIONS COMPENSATION PHILOSOPHY, ASSESSES THE PERFORMANCE OF THE CEO AND SENIOR EXECUTIVES, AND, PERIODICALLY ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO CONDUCT A STUDY OF COMPARABLE MARKET DATA AND PROVIDE A REASONABLENESS OPINION ON WHICH IT RELIES IN MAKING COMPENSATION DETERMINATIONS AND RECOMMENDATIONS. THE FULL BOARD OF DIRECTORS REVIEWS THE RECOMMENDATIONS OF THE HUMAN RESOURCES COMMITTEE, ASSESSES THE PERFORMANCE OF THE CEO, AND APPROVES ADJUSTMENTS TO COMPENSATION FOR THE CEO AND BOARD MEMBERS. THIS COMPENSATION REVIEW/RECOMMENDATION/APPROVAL PROCESS WAS LAST COMPLETED IN FEBRUARY 2024. THE LAST COMPENSATION STUDY WAS PERFORMED IN 2024. |
| Other officer or key employee compensation Part VI line 15b | SEE SCHEDULE O EXPLANATION FOR PART VI, LINE 15A. |
| Governing documents etc available to public Part VI line 19 | THE ORGANIZATIONS CONFLICT OF INTEREST POLICY AND FORM 990 ARE BOTH AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS CAN BE MADE BY EMAILING TO INFO@NSF.ORG OR CALLING (734) 769-8010. |
| Cessation of or significant change to any program service Part III line 3 | EFFECTIVE JANUARY 1, 2024, NSF SEGMENTED THE FOOD DIVISION INTO TWO SEPARATE OPERATING DIVISIONS - FOOD RETAIL & ASSURANCE AND FOOD SUPPLY CHAIN SOLUTIONS. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | PART XI, LINE 9, CHANGES IN NET ASSETS:DIVIDEND INCOME (FOR 990, NOT BOOKS) (2,754,213) |
| Part III response or note to any other line in Part III | FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: THE FOOD RETAIL & ASSURANCE DIVISION INCLUDES BOTH FOOD EQUIPMENT AND NON-FOOD COMPOUNDS CERTIFICATION. THE FOOD EQUIPMENT PROGRAM TESTS AND CERTIFIES THE SAFETY OF FOOD EQUIPMENT THAT IS USED IN CONSUMER PRODUCTS AND RESTAURANT SETTINGS WHERE FOOD IS PREPARED FOR PUBLIC CONSUMPTION FOR ACCEPTANCE ACROSS THE US, EUROPE, AND OTHER GLOBAL MARKETS. THE NON-FOOD COMPOUNDS PROGRAM OFFERS RISK MANAGEMENT SOLUTIONS TO HELP ENSURE THE PUBLIC AND ENVIRONMENTAL SAFETY OF NON-FOOD COMPOUNDS AND PROPRIETARY SUBSTANCES (I.E., LUBRICANTS, CLEANERS, AND WATER TREATMENT CHEMICALS USED IN FOOD AND BEVERAGE PROCESSING). EXPENSES: $9,181,279 REVENUE: $24,369,032 ___________________________________________________________________________________THE FOOD SUPPLY CHAIN SOLUTIONS DIVISION FOCUSES ON ENSURING SAFETY ACROSS THE SUPPLY CHAIN, INCLUDING THROUGH INDEPENDENT TESTING, AUDITING, AND CERTIFICATION TO ASSURE SUPPLIERS, RETAILERS, REGULATORS, AND CONSUMERS THAT A PRODUCT OR SYSTEM HAS BEEN REVIEWED FOR COMPLIANCE WITH STANDARDS FOR PUBLIC AND ENVIRONMENTAL HEALTH, SAFETY, AND SUSTAINABILITY. EXPENSES: $3,130,767 REVENUE: $2,663,131 _________________________________________________________________________THE STANDARDS AND TOXICOLOGY PROGRAMS PROMOTE PUBLIC AND ENVIRONMENTAL HEALTH, SAFETY, AND SUSTAINABILITY THROUGH THE DEVELOPMENT AND DISSEMINATION OF COMPREHENSIVE SAFETY STANDARDS AND CONDUCT OF TOXICOLOGY RISK ASSESSMENTS. UNDER THE STANDARDS PROGRAM, NSF FACILITATES THE DEVELOPMENT OF NEW SAFETY STANDARDS AND MAINTENANCE OF OUR EXISTING SAFETY STANDARDS, WHICH INCLUDE OVER 80 PUBLISHED DOCUMENTS CONTAINING TECHNICAL SPECIFICATIONS OR OTHER PRECISE CRITERIA THAT PRODUCTS MUST MEET IN ORDER TO BE CERTIFIED AS COMPLIANT WITH REQUIREMENTS DESIGNED TO MITIGATE RISK, INJURY, OR HAZARDS TO THE PUBLIC. ALL STANDARDS ARE DEVELOPED AND MAINTAINED THROUGH A CONSENSUS-BASED PROCESS THAT ENSURES BALANCED INPUT FROM A WIDE RANGE OF STAKEHOLDERS WHO ARE DIRECTLY AFFECTED BY THE SCOPE OF THE STANDARD, SUCH AS INDUSTRY REPRESENTATIVES, PUBLIC HEALTH AND REGULATORY OFFICIALS, CERTIFICATION BODIES, TESTING LABS, AND USERS. OUR TEAM WORKS TO ENSURE THAT ALL POLICIES AND PROCEDURES GOVERNING THIS PROCESS ARE FOLLOWED AND THAT OUR STAKEHOLDERS ARE EQUIPPED TO HAVE CONVERSATIONS LEADING TO CONSENSUS. THE NSF TOXICOLOGY PROGRAM PROVIDES CHEMICAL HAZARD RISK ASSESSMENT AND RISK-BASED SOLUTIONS SERVICES TO EVALUATE EVERYDAY CONSUMER PRODUCTS, INGREDIENTS, AND CONTAMINANTS; IDENTIFY CHEMICAL HAZARD AND TOXICOLOGY RISKS; AND PROTECT PEOPLE AND THE ENVIRONMENT FROM HARMFUL CHEMICALS AND SUBSTANCES. EXPENSES: $1,434,166 REVENUE: $1,136,021 |
| Part V response or note to any other line in Part V | FORM 990, PART V, LINE 4B - LIST OF FOREIGN COUNTRIESAUSTRALIA, BELGIUM, BRAZIL, BULGARIA, CANADA, CHILE, CHINA, COLOMBIA, COSTA RICA, ECUADOR, FRANCE, GERMANY, GUATEMALA, HONG KONG, INDIA, IRELAND, ITALY, JAPAN, MEXICO, NEW ZEALAND, PERU, ROMANIA, SAUDI ARABIA, SOUTH AFRICA, SOUTH KOREA, SPAIN, SWITZERLAND, TAIWAN, THAILAND, UNITED ARAB EMIRATES, UNITED KINGDOM, VIETNAM_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ |
| Part VI response or note to any other line in Part VI | PART VI, SECTION B, LINE 16B - WRITTEN PROCESS OR PROCEDURE REQUIRING THE EVALUATION OF JOINT VENTURE ARRANGMENTSTHE ORGANIZATION, UNDER THE AUTHORITY AND APPROVAL OF THE BOARD, NEGOTIATES THE TERMS OF ITS TRANSACTIONS AND ARRANGEMENTS WITH OTHER MEMBERS OF THE VENTURE OR ARRANGEMENT TO ENSURE SUCH TERMS ARE ADEQUATE AND SAFEGUARDS ARE IN PLACE TO ENSURE THE ORGANIZATIONS EXEMPT STATUS IS PROTECTED. |
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