Civic Intelligence

Ccof Certification Services LLC

EIN 22-3867347 • 501(c)5 • Santa Cruz, CA

Profile

CCOF Certification Services, LLC, a wholly owned subsidiary of the CCOF Inc., provides a wide array of cost-effective, organic certification programs. CCOF certifies farm and livestock operations, processors, retailers, private labelers, and restaurants. CCOF Certification Services is accredited by the USDA National Organic Program. To ensure international trade access for its clients, CCOF also maintains ISO Guide 65 accreditation with the USDA Agricultural Marketing Service and IOAS for EU Equivalency and Canadian Organic Regime accreditation and are CARTV registered for sales Quebec.

877 Cedar Street 248Santa Cruz, CA 95060

ccof.org

Siviq Scores

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

Liabilities / Assets

99th percentile

1.03x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.49x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

21st percentile

-0.1%

Higher net margin than 21% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$10,191,403

Up $1,131,028 (+12%) from 2023

Liabilities

Up

$10,537,483

Up $1,158,034 (+12%) from 2023

Net Assets

Down

-$346,080

Down $27,006 (-8.5%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin21st percentile

Revenue

Up

$21,551,826

Up $2,364,749 (+12%) from 2023

Expenses

Up

$21,578,832

Up $2,072,681 (+11%) from 2023

Net Income

Up

-$27,006

Up $292,068 (+92%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2010: $2,080,423Liabilities 2010: $2,064,230Net Assets 2010: $16,1932010Assets 2011: $2,535,571Liabilities 2011: $2,519,378Net Assets 2011: $16,1932011Assets 2012: $2,852,227Liabilities 2012: $2,836,034Net Assets 2012: $16,1932012Assets 2013: $2,918,525Liabilities 2013: $2,902,332Net Assets 2013: $16,1932013Assets 2014: $3,487,195Liabilities 2014: $3,499,129Net Assets 2014: -$11,9342014Assets 2015: $4,302,669Liabilities 2015: $4,314,603Net Assets 2015: -$11,9342015Assets 2016: $5,405,160Liabilities 2016: $5,443,523Net Assets 2016: -$38,3632016Assets 2017: $5,699,491Liabilities 2017: $6,343,186Net Assets 2017: -$643,6952017Assets 2018: $5,830,870Liabilities 2018: $6,583,075Net Assets 2018: -$752,2052018Assets 2019: $7,097,240Liabilities 2019: $7,164,681Net Assets 2019: -$67,4412019Assets 2020: $8,547,408Liabilities 2020: $8,547,408Net Assets 2020: $02020Assets 2021: $9,868,964Liabilities 2021: $9,868,964Net Assets 2021: $02021Assets 2022: $8,893,599Liabilities 2022: $8,893,599Net Assets 2022: $02022Assets 2023: $9,060,375Liabilities 2023: $9,379,449Net Assets 2023: -$319,0742023Assets 2024: $10,191,403Liabilities 2024: $10,537,483Net Assets 2024: -$346,0802024

Highlighted filing

2024

Assets$10,191,403
Liabilities$10,537,483
Net Assets-$346,080
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $4,764,4532010Expenses 2011: $5,192,8322011Expenses 2012: $5,977,4702012Revenue 2013: $6,461,884Expenses 2013: $6,461,884Net Income 2013: $02013Revenue 2014: $7,352,112Expenses 2014: $7,380,239Net Income 2014: -$28,1272014Revenue 2015: $9,068,638Expenses 2015: $9,068,638Net Income 2015: $02015Revenue 2016: $11,170,826Expenses 2016: $11,197,255Net Income 2016: -$26,4292016Revenue 2017: $12,389,367Expenses 2017: $12,994,696Net Income 2017: -$605,3292017Revenue 2018: $13,389,419Expenses 2018: $13,497,923Net Income 2018: -$108,5042018Revenue 2019: $15,085,611Expenses 2019: $14,400,847Net Income 2019: $684,7642019Revenue 2020: $15,250,411Expenses 2020: $15,182,970Net Income 2020: $67,4412020Revenue 2021: $17,739,253Expenses 2021: $17,739,253Net Income 2021: $02021Revenue 2022: $17,681,872Expenses 2022: $17,681,872Net Income 2022: $02022Revenue 2023: $19,187,077Expenses 2023: $19,506,151Net Income 2023: -$319,0742023Revenue 2024: $21,551,826Expenses 2024: $21,578,832Net Income 2024: -$27,0062024

Highlighted filing

2024

Revenue$21,551,826
Expenses$21,578,832
Net Income-$27,006
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$10,191,403
Liabilities
$10,537,483
Net assets
-$346,080
Revenue
$21,551,826
Expenses
$21,578,832
Net income
-$27,006
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$10.5$0.35$21.6$21.6$0.03
2023Summary only. Only limited summary data is available for this year.$9.06$9.38$0.32$19.2$19.5$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.89$8.89$0.00$17.7$17.7$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.87$9.87$0.00$17.7$17.7$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.55$8.55$0.00$15.3$15.2$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.10$7.16$0.07$15.1$14.4$0.68
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$6.58$0.75$13.4$13.5$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.70$6.34$0.64$12.4$13.0$0.61
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$5.44$0.04$11.2$11.2$0.03
2015Summary only. Only limited summary data is available for this year.$4.30$4.31$0.01$9.07$9.07$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.49$3.50$0.01$7.35$7.38$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.92$2.90$0.02$6.46$6.46$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$2.84$0.02$5.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$2.52$0.02$5.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$2.06$0.02$4.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$21,551,826
Mission and Program Overview

Mission

Ccof certification services, llc, a wholly owned subsidiary of california certified organic farmers inc., provides a wide array of cost-effective, organic certification programs. Ccof certifies farm and livestock operations, processors, retailers, private labelers, and restaurants. Ccof certification services is accredited by the usda national organic program. To ensure international trade access for its clients, ccof also maintains iso guide 65 accreditation with the usda agricultural marketing service and ioas for eu equivalency and canadian organic regime accreditation and are cartv registered for sales quebec.

Advance organic agriculture for a healthy world through organic certification.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,466,242$4,580,475▲ $114,233
Cash and Non-Interest-Bearing Accounts$2,852,548$3,174,581▲ $322,033
Accounts Receivable$1,220,933$1,762,155▲ $541,222
Prepaid Expenses and Deferred Charges$366,823$552,026▲ $185,203
Land, Buildings, and Equipment, Net$138,025$106,362▼ $31,663
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,060,375$10,191,403▲ $1,131,028
Other Assets Total$15,804$15,804→ $0
Liabilities
Deferred Revenue$8,054,417$9,067,221▲ $1,012,804
Accounts Payable and Accrued Expenses$1,325,032$1,470,262▲ $145,230
Total Liabilities$9,379,449$10,537,483▲ $1,158,034
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-319,074$-346,080▼ $27,006
Total Net Assets Fund Balance$-319,074$-346,080▼ $27,006
Total Liabilities and Net Assets / Fund Balance$9,060,375$10,191,403▲ $1,131,028

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,925$473,262$489,187
Leasehold Improvements$83,347$304,379$387,726
Equipment$7,090$115,728$122,818
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
April VasquezCCOFT$184,320$51,176$235,496
Sarah ReedHandler CertFT$124,604$18,495$143,099
Renee MckeonCert Ops DirectorFT$115,590$22,849$138,439
Renee DelaneyDirector of FarmFT$116,637$20,148$136,785
Jacob GuthAsst Director Food SafeFT$110,342$15,278$125,620
Charles FowlerTreasurer/sec--$1,250$1,250
Thomas WilleyMgmt Committee--$1,250$1,250

Board Members and Trustees

NameTitle
Kelly DamewoodMgmt Cmte Chair
Gina ColferMgmt Committee
Janning KennedyMgmt Committee

Highest Paid Contractors

ContractorServicesLocationCompensation
Apple Leaf LLCInspections1824 NW 29TH CIRCLE, Camas, WA 98607$464,177
Justin J Hurley LLCInspections6445 GRASSY KNOLL LANE, Raleigh, NC 27616$147,577
Saunders C Bennett LLCInspections320 OLDE OAKS LN, Pittsboro, NC 27312$138,873
Nadler RanchInspections7212 ROAD 28, Madera, CA 93637$117,054
Revenue and Support

Revenue Composition

Contributions and Grants
$109,223
Program Service Revenue
$21,406,254
Investment Income
$15,293
Other Revenue
$21,056
All Other Contributions
$109,223
Change in Net Assets
$-27,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,765,316
Other Expenses$9,813,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$9,277,306
Other Employee Benefits---$1,156,238
Payroll Taxes---$721,045
Office Expenses---$575,426
All Other Expenses---$411,416
Pension Plan Contributions---$375,231
Conferences and Meetings---$236,448
Current Officers, Directors, Trustees, and Key Employees---$235,496
Fees for Services Other---$223,581
Insurance---$165,251
Occupancy---$147,829
Other Expenses---$115,332
Depreciation Depletion---$41,939
Fees for Services Accounting---$32,725
Fees for Services Legal---$21,670
Total Functional Expenses$0$0$0$21,578,832
International Activity

International Summary

Employees
5
Spending
$285,777

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and MexProgram ServicesInspections for Organic Certif05$285,777
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
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
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is reviewed by the ceo and cfo of california certified organic famers inc. And the cco and management committee chair of ccof certification services, llc. A copy is available for review by the ccof certification services, llc management committee. Upon approval, the 990 is filed.”

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

“Officers, directors and key employees are required to fill out a new conflict of interest form on an annual basis. The conflict of interest policy is actively monitored and managed by the quality department. Potential and actual conflicts are addressed in accordance with impartiality provisions in ccof certification services program manual and in compliance with applicable standards.”

Form 990, Part VI, Section B, Line 15B

“We perform a comparison analysis, discuss direction with the personnel committee, and finalize with the llc management committee's approval.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, financial statements and tax returns available upon request.”

Filing and Contact Details

Filer

Filer Name
Ccof Certification Services LLC
EIN
22-3867347
Phone
8314232263
Address
877 CEDAR STREET 248, SANTA CRUZ, CA 95060

Signing Officer

Name
April Vasquez
Title
CCO
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
April Vasquez
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
148
Volunteers
4

Preparer

Firm
Hutchinson and Bloodgood LLP
Address
579 Auto Center Drive, Watsonville, CA 95076
Preparer
Kimbra Said CPA
Phone
8317242441
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 539 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/Form990PartVIISectionAGrp/PersonNm2SARAH REED
IRS990/Form990PartVIISectionAGrp/PersonNm3RENEE MCKEON
IRS990/Form990PartVIISectionAGrp/PersonNm4RENEE DELANEY
IRS990/Form990PartVIISectionAGrp/PersonNm5JACOB GUTH
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES FOWLER
IRS990/Form990PartVIISectionAGrp/PersonNm7THOMAS WILLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8JANNING KENNEDY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0MGMT CMTE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CCO
IRS990/Form990PartVIISectionAGrp/TitleTxt2HANDLER CERT
IRS990/Form990PartVIISectionAGrp/TitleTxt3CERT OPS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR OF FARM
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASST DIR FOOD SAFE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt7MGMT COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8MGMT COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9MGMT COMMITTEE
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IRS990/InsuranceGrp/TotalAmt0165251
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IRS990/MissionDesc0CCOF CERTIFICATION SERVICES, LLC, A WHOLLY OWNED SUBSIDIARY OF CALIFORNIA CERTIFIED ORGANIC FARMERS INC., PROVIDES A WIDE ARRAY OF COST-EFFECTIVE, ORGANIC CERTIFICATION PROGRAMS. CCOF CERTIFIES FARM AND LIVESTOCK OPERATIONS, PROCESSORS, RETAILERS, PRIVATE LABELERS, AND RESTAURANTS. CCOF CERTIFICATION SERVICES IS ACCREDITED BY THE USDA NATIONAL ORGANIC PROGRAM. TO ENSURE INTERNATIONAL TRADE ACCESS FOR ITS CLIENTS, CCOF ALSO MAINTAINS ISO GUIDE 65 ACCREDITATION WITH THE USDA AGRICULTURAL MARKETING SERVICE AND IOAS FOR EU EQUIVALENCY AND CANADIAN ORGANIC REGIME ACCREDITATION AND ARE CARTV REGISTERED FOR SALES QUEBEC.
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IRS990/OtherExpensesGrp/Desc1INSPECTIONS TRAVEL
IRS990/OtherExpensesGrp/Desc2INSPECTION SERVICES
IRS990/OtherExpensesGrp/Desc3BANK FEES
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IRS990/OtherExpensesGrp/TotalAmt1881409
IRS990/OtherExpensesGrp/TotalAmt2787832
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IRS990/PayrollTaxesGrp/TotalAmt0721045
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15276311
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0304379
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0473262
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0489187
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106362
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0285777
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NORTH AMERICA - CANADA AND MEX
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0INSPECTIONS FOR ORGANIC CERTIF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CCO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE CEO AND CFO OF CALIFORNIA CERTIFIED ORGANIC FAMERS INC. AND THE CCO AND MANAGEMENT COMMITTEE CHAIR OF CCOF CERTIFICATION SERVICES, LLC. A COPY IS AVAILABLE FOR REVIEW BY THE CCOF CERTIFICATION SERVICES, LLC MANAGEMENT COMMITTEE. UPON APPROVAL, THE 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT A NEW CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY IS ACTIVELY MONITORED AND MANAGED BY THE QUALITY DEPARTMENT. POTENTIAL AND ACTUAL CONFLICTS ARE ADDRESSED IN ACCORDANCE WITH IMPARTIALITY PROVISIONS IN CCOF CERTIFICATION SERVICES PROGRAM MANUAL AND IN COMPLIANCE WITH APPLICABLE STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WE PERFORM A COMPARISON ANALYSIS, DISCUSS DIRECTION WITH THE PERSONNEL COMMITTEE, AND FINALIZE WITH THE LLC MANAGEMENT COMMITTEE'S APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE UPON REQUEST.
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 B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0CCOF INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0863551693
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0AGRICULTURAL CERTIFICATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CCOF OCAL CERTIFICATION SERVICES LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0877 CEDAR STREET STE 248
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0SANTA CRUZ
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