Civic Intelligence

Laboratory Services Cooperative

EIN 26-3813271 • 501(c)3 • Seattle, WA

Profile

To operate for charitable or scientific purposes by performing services permitted under section 501(e) of the code on a centralized and cooperative basis for its members, including specifically laboratory services.

2001 E Madison StreetSeattle, WA 98122

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.28x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

25th percentile

0.07x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

90th percentile

54%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

15th percentile

-5.6%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2021

Revenue Growth

23rd percentile

-6.3%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2021

Assets

Down

$4,159,500

Down $2,956,268 (-42%) from 2023

Liabilities

Down

$1,270,449

Down $2,654,786 (-68%) from 2023

Net Assets

Down

$2,889,051

Down $301,482 (-9.4%) from 2023

Revenue

Up

$19,185,463

Up $881,876 (+4.8%) from 2023

Expenses

Up

$9,476,608

Up $1,292,575 (+16%) from 2023

Net Income

Down

$9,708,855

Down $410,699 (-4.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $655,395Liabilities 2010: $242,932Net Assets 2010: $412,4632010Assets 2011: $951,075Liabilities 2011: $80,811Net Assets 2011: $870,2642011Assets 2012: $1,452,823Liabilities 2012: $164,585Net Assets 2012: $1,288,2382012Assets 2013: $2,734,589Liabilities 2013: $658,318Net Assets 2013: $2,076,2712013Assets 2014: $3,031,102Liabilities 2014: $894,594Net Assets 2014: $2,136,5082014Assets 2015: $3,487,096Liabilities 2015: $1,158,988Net Assets 2015: $2,328,1082015Assets 2016: $4,452,319Liabilities 2016: $1,139,019Net Assets 2016: $3,313,3002016Assets 2017: $4,576,401Liabilities 2017: $1,439,910Net Assets 2017: $3,136,4912017Assets 2018: $4,658,646Liabilities 2018: $1,287,569Net Assets 2018: $3,371,0772018Assets 2019: $5,009,652Liabilities 2019: $1,563,723Net Assets 2019: $3,445,9292019Assets 2020: $4,070,103Liabilities 2020: $1,011,281Net Assets 2020: $3,058,8222020Assets 2021: $4,467,704Liabilities 2021: $1,249,184Net Assets 2021: $3,218,5202021Assets 2022: $3,888,192Liabilities 2022: $1,271,727Net Assets 2022: $2,616,4652022Assets 2023: $7,115,768Liabilities 2023: $3,925,235Net Assets 2023: $3,190,5332023Assets 2024: $4,159,500Liabilities 2024: $1,270,449Net Assets 2024: $2,889,0512024

Highlighted filing

2024

Assets$4,159,500
Liabilities$1,270,449
Net Assets$2,889,051

Operations Trend

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

$30M$20M$10M$0Expenses 2010: $333,0632010Expenses 2011: $1,077,6852011Expenses 2012: $1,651,5862012Expenses 2013: $1,784,7192013Revenue 2014: $5,004,179Expenses 2014: $2,384,185Net Income 2014: $2,619,9942014Revenue 2015: $8,372,137Expenses 2015: $3,570,202Net Income 2015: $4,801,9352015Revenue 2016: $10,957,611Expenses 2016: $4,155,821Net Income 2016: $6,801,7902016Revenue 2017: $14,933,409Expenses 2017: $5,035,868Net Income 2017: $9,897,5412017Revenue 2018: $17,395,139Expenses 2018: $5,609,424Net Income 2018: $11,785,7152018Revenue 2019: $20,253,216Expenses 2019: $8,239,616Net Income 2019: $12,013,6002019Revenue 2020: $19,826,477Expenses 2020: $9,196,525Net Income 2020: $10,629,9522020Revenue 2021: $17,773,814Expenses 2021: $8,183,844Net Income 2021: $9,589,9702021Revenue 2022: $18,414,339Expenses 2022: $8,413,702Net Income 2022: $10,000,6372022Revenue 2023: $18,303,587Expenses 2023: $8,184,033Net Income 2023: $10,119,5542023Revenue 2024: $19,185,463Expenses 2024: $9,476,608Net Income 2024: $9,708,8552024

Highlighted filing

2024

Revenue$19,185,463
Expenses$9,476,608
Net Income$9,708,855

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.16$1.27$2.89$19.2$9.48$9.71
2023Detailed filing. Detailed filing data is available for this year.$7.12$3.93$3.19$18.3$8.18$10.1
2022Detailed filing. Detailed filing data is available for this year.$3.89$1.27$2.62$18.4$8.41$10.0
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$1.25$3.22$17.8$8.18$9.59
2020Detailed filing. Detailed filing data is available for this year.$4.07$1.01$3.06$19.8$9.20$10.6
2019Detailed filing. Detailed filing data is available for this year.$5.01$1.56$3.45$20.3$8.24$12.0
2018Detailed filing. Detailed filing data is available for this year.$4.66$1.29$3.37$17.4$5.61$11.8
2017Detailed filing. Detailed filing data is available for this year.$4.58$1.44$3.14$14.9$5.04$9.90
2016Detailed filing. Detailed filing data is available for this year.$4.45$1.14$3.31$11.0$4.16$6.80
2015Detailed filing. Detailed filing data is available for this year.$3.49$1.16$2.33$8.37$3.57$4.80
2014Detailed filing. Detailed filing data is available for this year.$3.03$0.89$2.14$5.00$2.38$2.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.66$2.08$1.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.16$1.29$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.08$0.87$1.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.24$0.41$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 26, 2025
Return Version
2023v6.0
Gross Receipts
$19,185,463
Mission and Program Overview

Mission

To operate for charitable or scientific purposes by performing services permitted under section 501(e) of the code on a centralized and cooperative basis for its members, including specifically laboratory services.

To perform laboratory services on a centralized and cooperative basis for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,200,000$1,306,369▲ $106,369
Accounts Receivable$1,570,397$1,182,531▼ $387,866
Cash and Non-Interest-Bearing Accounts$1,559,782$1,106,981▼ $452,801
Inventories for Sale or Use$440,303$255,473▼ $184,830
Prepaid Expenses and Deferred Charges$47,460$45,449▼ $2,011
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$7,115,768$4,159,500▼ $2,956,268
Other Assets Total$2,297,826$262,697▼ $2,035,129
Liabilities
Accounts Payable and Accrued Expenses$1,627,409$1,007,751▼ $619,658
Other Liabilities$2,297,826$262,698▼ $2,035,128
Total Liabilities$3,925,235$1,270,449▼ $2,654,786
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,190,533$2,889,051▼ $301,482
Total Net Assets Fund Balance$3,190,533$2,889,051▼ $301,482
Total Liabilities and Net Assets / Fund Balance$7,115,768$4,159,500▼ $2,956,268

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$190,216$190,216
Leasehold Improvements$0$13,429$13,429
Other Assets Org$262,697--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margaret HarrisPresident and CEOFT$152,583$36,906$189,489

Board Members and Trustees

NameTitle
Karl EastlundChair
Rebecca GibronVice Chair
Amy HandlerBoard Member
Elizabeth CardwellBoard Member
Kate HayesBoard Member
Linda MccarthyBoard Member
Michelle WetzelBoard Member
Sheilahn Davis-wyattBoard Member
Cherie StutesmanBoard Member (nov 2023 - May 2024)
Teri TrivisonnoBoard Member (through July 2023)
Karla SchardinBoard Member (through Nov 2023)
Kate TarpeySecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
PpgnhaikManagement Services2001 EAST MADISON STREET, Seattle, WA 98122$2,099,769
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$19,083,967
Investment Income
$0
Other Revenue
$101,496
Change in Net Assets
$9,708,855

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,095,890
Revenue Not Reported on Financial Statements
$2,089,573
Revenue Not Reported on Form 990
$10
Other Revenue Adjustments
$2,089,573
Total Revenue per Audited Statements
$17,095,900
Total Revenue per Form 990
$19,185,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,302,261
Salaries, Compensation, and Employee Benefits$174,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$593,072$1,383,833-$1,976,905
Office Expenses$228,464$533,084-$761,548
Current Officers, Directors, Trustees, and Key Employees$52,304$122,043-$174,347
Occupancy$42,145$98,339-$140,484
Information Technology$13,346$31,140-$44,486
Other Expenses$42,701$427,432-$42,701
Fees for Services Other$10,948$25,551-$36,499
Fees for Services Accounting$9,692$22,614-$32,306
All Other Expenses-$20,946-$20,946
Insurance-$12,970-$12,970
Travel-$2,256-$2,256
Interest-$633-$633
Total Functional Expenses$6,795,767$2,680,841$0$9,476,608

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,476,608
Total Expenses per Audited Statements$7,493,600
Expenses per Audited Statements$7,493,531
Expenses Not Reported on Financial Statements$1,983,077
Other Expense Adjustments$1,983,077
Expenses Not Reported on Form 990$69
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Lease Liabilities$262,698
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

All employees are leased from ppgnhaik, but are monitored, managed, and controlled by laboratory services cooperative. The employees report directly to the organization's president and ceo, who reports to the board of directors. All positions are approved by the board during the budget process or during board meetings. Since all employee costs are allocated to the affiliate members, the expense must be approved by the members. Budget and financial operations are reviewed by the finance committee and approved by the board of directors. Daily supervision and oversight are performed by leased employees, but significant or major activities and transactions are reviewed and approved by the board. Due to the nature of the cooperative, board members must be involved in order to successfully manage the relationship and process flow between the affiliate and the cooperative.

Form 990, Part VI, Section A, Line 6

Each affiliate is considered to be a member.

Form 990, Part VI, Section A, Line 7A

One director (the "federation director") is designated by the chief operating officer of planned parenthood federation of america, a new york not-for-profit corporation ("ppfa"). All of the directors other than the federation director are elected by the active members of the cooperative.

Form 990, Part VI, Section A, Line 7B

No provision of the bylaws relating to the federation director may be amended without the written consent of ppfa, which may be given or withheld at its sole discretion. No provision of the bylaws relating to the membership may be amended without affirmative vote of two-thirds of the membership.

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

Prior to filing, the form was reviewed and approved by the finance committee and by the board of directors.

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

The organization's conflict of interest policy applies to its board members, officers, members of any committee with authority to act on behalf of the board, and any employees designated by the president. Covered individuals are required to review and sign the conflict of interest policy upon joining the organization and annually thereafter. If a covered individual has an actual or potential conflict of interest, they disclosure the relevant details to either the president or the full board of directors. If it's unclear whether a conflict exists, the board of directors makes the determination. The conflicted individual is recused from votes and is not present for votes related to the conflict. If the board of directors has reason to believe that a person has failed to disclose a conflict of interest, they may counsel the person regarding such failure and, if the issue isn't resolved to the board's satisfaction, may consider additional corrective action as appropriate.

Form 990, Part VI, Section B, Line 15

President and ceo compensation is reviewed and approved by the board of directors. Other officer and key employee compensation is determined by a third-party organization and it is presented to the board of directors for approval. The process described here was last completed in 2023.

Form 990, Part VI, Section C, Line 19

The organization's financial statements, governing documents and conflict of interest policy are not open to public inspection.

Filing and Contact Details

Filer

Filer Name
Laboratory Services Cooperative
EIN
26-3813271
Phone
3604759090
Address
2001 E MADISON STREET, SEATTLE, WA 98122

Signing Officer

Name
Margaret Harris
Title
President & CEO
Phone
2063286819
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Harris
Formed
2008
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
12

Preparer

Firm
Cliftonlarsonallen Llp
Address
1202 N 16TH AVE STE 100, YAKIMA, WA 98902
Preparer
Kurt Bennion CPA
Phone
5097351561
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Current year distributions to members per irc sec 501(e) -10,010,300.

Financial Statement Notes

PART X, LINE 2:

Lsc is exempt from federal income tax under section 501(e) of the internal revenue code (irc) lsc recognizes the tax benefit from uncertain tax positions only if it more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlemant. Lsc recognized interest and penalties related to income tax matters in income tax expense. As of june 30, 2024, lsc is not aware of any uncertain tax positions requiring accrual.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Financial statement rounding 10.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Membership fees 5,000. Contributions and other revenues 101,496. Bad debt expense 1,983,077.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Financial statement rounding 69.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Bad debt expense 1,983,077.

Raw XML AppendixShowing 400 of 476 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER (THROUGH NOV 2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER (NOV 2023 - MAY 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER (THROUGH JULY 2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt019185463
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt031140
IRS990/InformationTechnologyGrp/ProgramServicesAmt013346
IRS990/InformationTechnologyGrp/TotalAmt044486
IRS990/InsuranceGrp/ManagementAndGeneralAmt012970
IRS990/InsuranceGrp/TotalAmt012970
IRS990/InterestGrp/ManagementAndGeneralAmt0633
IRS990/InterestGrp/TotalAmt0633
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0440303
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0255473
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0203645
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0203645
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OPERATE FOR CHARITABLE OR SCIENTIFIC PURPOSES BY PERFORMING SERVICES PERMITTED UNDER SECTION 501(E) OF THE CODE ON A CENTRALIZED AND COOPERATIVE BASIS FOR ITS MEMBERS, INCLUDING SPECIFICALLY LABORATORY SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03190533
IRS990/NetAssetsOrFundBalancesEOYAmt02889051
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03190533
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02889051
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt098339
IRS990/OccupancyGrp/ProgramServicesAmt042145
IRS990/OccupancyGrp/TotalAmt0140484
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0533084
IRS990/OfficeExpensesGrp/ProgramServicesAmt0228464
IRS990/OfficeExpensesGrp/TotalAmt0761548
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02297826
IRS990/OtherAssetsTotalGrp/EOYAmt0262697
IRS990/OtherChangesInNetAssetsAmt0-10010300
IRS990/OtherExpensesGrp/Desc0LAB SUPPLIES
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/Desc2BILLING SERVICES
IRS990/OtherExpensesGrp/Desc3B&O TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0427432
IRS990/OtherExpensesGrp/ProgramServicesAmt03820018
IRS990/OtherExpensesGrp/ProgramServicesAmt11983077
IRS990/OtherExpensesGrp/ProgramServicesAmt242701
IRS990/OtherExpensesGrp/TotalAmt03820018
IRS990/OtherExpensesGrp/TotalAmt11983077
IRS990/OtherExpensesGrp/TotalAmt2427432
IRS990/OtherExpensesGrp/TotalAmt342701
IRS990/OtherLiabilitiesGrp/BOYAmt02297826
IRS990/OtherLiabilitiesGrp/EOYAmt0262698
IRS990/OtherRevenueMiscGrp/BusinessCd0541380
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0101496
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0101496
IRS990/OtherRevenueTotalAmt0101496
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt047460
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045449
IRS990/PrincipalOfficerNm0MARGARET HARRIS
IRS990/PriorPeriodAdjustmentsAmt0-37
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541380
IRS990/ProgramServiceRevenueGrp/BusinessCd1541380
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019078967
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019078967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt07979902
IRS990/PYOtherRevenueAmt0807
IRS990/PYProgramServiceRevenueAmt018302780
IRS990/PYRevenuesLessExpensesAmt010119554
IRS990/PYSalariesCompEmpBnftPaidAmt0204131
IRS990/PYTotalExpensesAmt08184033
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt018303587
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt09708855
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt019185463
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01200000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01306369
IRS990ScheduleA/HospitalInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0190216
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0190216
IRS990ScheduleD/ExpensesNotReportedAmt069
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01983077
IRS990ScheduleD/ExpensesSubtotalAmt07493531
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013429
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013429
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0262697
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE LEASE ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt069
IRS990ScheduleD/OtherExpensesNotIncludedAmt01983077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0262698
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT-OF-USE LEASE LIABILITIES
IRS990ScheduleD/OtherRevenueAmt010
IRS990ScheduleD/OtherRevenuesNotIncludedAmt02089573
IRS990ScheduleD/RevenueNotReportedAmt010
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02089573
IRS990ScheduleD/RevenueSubtotalAmt017095890
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LSC IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(E) OF THE INTERNAL REVENUE CODE (IRC) LSC RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMANT. LSC RECOGNIZED INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. AS OF JUNE 30, 2024, LSC IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENT ROUNDING 10.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP FEES 5,000. CONTRIBUTIONS AND OTHER REVENUES 101,496. BAD DEBT EXPENSE 1,983,077.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENT ROUNDING 69.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4BAD DEBT EXPENSE 1,983,077.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0262697
IRS990ScheduleD/TotalExpensesPerForm990Amt09476608
IRS990ScheduleD/TotalLiabilityAmt0262698
IRS990ScheduleD/TotalRevenuePerForm990Amt019185463
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017095900
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07493600
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0152583
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount05000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06831
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025075
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARGARET HARRIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0189489
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL EMPLOYEES ARE LEASED FROM PPGNHAIK, BUT ARE MONITORED, MANAGED, AND CONTROLLED BY LABORATORY SERVICES COOPERATIVE. THE EMPLOYEES REPORT DIRECTLY TO THE ORGANIZATION'S PRESIDENT AND CEO, WHO REPORTS TO THE BOARD OF DIRECTORS. ALL POSITIONS ARE APPROVED BY THE BOARD DURING THE BUDGET PROCESS OR DURING BOARD MEETINGS. SINCE ALL EMPLOYEE COSTS ARE ALLOCATED TO THE AFFILIATE MEMBERS, THE EXPENSE MUST BE APPROVED BY THE MEMBERS. BUDGET AND FINANCIAL OPERATIONS ARE REVIEWED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. DAILY SUPERVISION AND OVERSIGHT ARE PERFORMED BY LEASED EMPLOYEES, BUT SIGNIFICANT OR MAJOR ACTIVITIES AND TRANSACTIONS ARE REVIEWED AND APPROVED BY THE BOARD. DUE TO THE NATURE OF THE COOPERATIVE, BOARD MEMBERS MUST BE INVOLVED IN ORDER TO SUCCESSFULLY MANAGE THE RELATIONSHIP AND PROCESS FLOW BETWEEN THE AFFILIATE AND THE COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH AFFILIATE IS CONSIDERED TO BE A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONE DIRECTOR (THE "FEDERATION DIRECTOR") IS DESIGNATED BY THE CHIEF OPERATING OFFICER OF PLANNED PARENTHOOD FEDERATION OF AMERICA, A NEW YORK NOT-FOR-PROFIT CORPORATION ("PPFA"). ALL OF THE DIRECTORS OTHER THAN THE FEDERATION DIRECTOR ARE ELECTED BY THE ACTIVE MEMBERS OF THE COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO PROVISION OF THE BYLAWS RELATING TO THE FEDERATION DIRECTOR MAY BE AMENDED WITHOUT THE WRITTEN CONSENT OF PPFA, WHICH MAY BE GIVEN OR WITHHELD AT ITS SOLE DISCRETION. NO PROVISION OF THE BYLAWS RELATING TO THE MEMBERSHIP MAY BE AMENDED WITHOUT AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO FILING, THE FORM WAS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ITS BOARD MEMBERS, OFFICERS, MEMBERS OF ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD, AND ANY EMPLOYEES DESIGNATED BY THE PRESIDENT. COVERED INDIVIDUALS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY UPON JOINING THE ORGANIZATION AND ANNUALLY THEREAFTER. IF A COVERED INDIVIDUAL HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THEY DISCLOSURE THE RELEVANT DETAILS TO EITHER THE PRESIDENT OR THE FULL BOARD OF DIRECTORS. IF IT'S UNCLEAR WHETHER A CONFLICT EXISTS, THE BOARD OF DIRECTORS MAKES THE DETERMINATION. THE CONFLICTED INDIVIDUAL IS RECUSED FROM VOTES AND IS NOT PRESENT FOR VOTES RELATED TO THE CONFLICT. IF THE BOARD OF DIRECTORS HAS REASON TO BELIEVE THAT A PERSON HAS FAILED TO DISCLOSE A CONFLICT OF INTEREST, THEY MAY COUNSEL THE PERSON REGARDING SUCH FAILURE AND, IF THE ISSUE ISN'T RESOLVED TO THE BOARD'S SATISFACTION, MAY CONSIDER ADDITIONAL CORRECTIVE ACTION AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRESIDENT AND CEO COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY A THIRD-PARTY ORGANIZATION AND IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT OPEN TO PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CURRENT YEAR DISTRIBUTIONS TO MEMBERS PER IRC SEC 501(E) -10,010,300.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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