Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Lubricants Packaging Management Association
EIN 61-2222618 • 501(c)6 • Palo Alto, CA
Profile
Providing epr compliance options for its members and participants and supporting the development of circular material management solutions for petroleum-based and related products packaging.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
22.93x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$75,500
No earlier filing loaded for comparison.
Liabilities
$1,731,052
No earlier filing loaded for comparison.
Net Assets
-$1,655,552
No earlier filing loaded for comparison.
Revenue
$600
No earlier filing loaded for comparison.
Expenses
$1,656,252
No earlier filing loaded for comparison.
Net Income
-$1,655,652
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $75,500
- Liabilities
- $1,731,052
- Net assets
- -$1,655,552
- Revenue
- $600
- Expenses
- $1,656,252
- Net income
- -$1,655,652
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $600
Mission and Program Overview
Mission
Providing epr compliance options for its members and participants and supporting the development of circular material management solutions for petroleum-based and related products packaging.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZATION WAS IN THE START-UP PHASE IN 2024 WITH LIMITED PROGRAM ACTIVITIES. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID LAWES | Chief Executive Officer | PT | $0 | - | - |
| KELLY DURAN | Chief Communications Officer | PT | $0 | - | - |
| STUART BRIAN AHERN | Board Chair | PT | $0 | - | - |
| ELSIE PHILLIPS | Board Member | PT | $0 | - | - |
| JAMI RICE | Board Vice Chair | - | $0 | - | - |
| STEPHANIE TAYLOR | Board Member | - | $0 | - | - |
| STEVEN CURTIS | Board Member | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lubricants Packaging Management Association
- EIN
- 61-2222618
- In Care Of
- % DELOITTE LLP
- Phone
- 7788170721
- Address
- 3203 HANOVER STREET Suite 100, PALO ALTO, CA 94304
Signing Officer
- Name
- Galina Wexler
- Title
- VP Finance and Admin
- Phone
- 7788170721
- Signed
- 2025-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Deloitte LLP
- Address
- CA
- Preparer
- Michael Xiang
- Phone
- 4166016150
Supplemental Narrative
Additional Explanations
Form 990EZ Part I Line 8
“Description:REGISTRATION FEES Amount:600”
Form 990EZ Part I Line 16
“Description:STATE RESPONSE PLANNING Amount:76056”
Form 990EZ Part I Line 16
“Description:MEMBERSHIP RECRUITMENT Amount:69255”
Form 990EZ Part I Line 16
“Description:MEMBER RECRUITMENT TRAVEL Amount:44003”
Form 990EZ Part I Line 16
“Description:SHARED SERVICES Amount:440000”
Form 990EZ Part I Line 16
“Description:MANAGEMENT AND ADMINISTRATION CONTRACTS Amount:77616”
Form 990EZ Part I Line 20
“Description:COMMON SHARES Amount:100”
Form 990EZ Part II Line 26
“Description:ACCOUNTS PAYABLE BOY Amount:EOY Amount:126384”
Form 990EZ Part II Line 26
“Description:SUPPORT AND REVENUE FOR FUTURE PERIODS BOY Amount:EOY Amount:1604327”
Form 990EZ Part II Line 26
“Description:DUE TO INTERCHANGE RECYCLING - BC BOY Amount:EOY Amount:341”
Raw XML Appendix160 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/ForeignAddress/AddressLine1Txt | 0 | 8 ADELAIDE STREET WEST SUITE 200 |
| IRS990EZ/BooksInCareOfDetail/ForeignAddress/CityNm | 0 | TORONTO |
| IRS990EZ/BooksInCareOfDetail/ForeignAddress/CountryCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/ForeignAddress/ForeignPostalCd | 0 | M5H 0A9 |
| IRS990EZ/BooksInCareOfDetail/ForeignAddress/ProvinceOrStateNm | 0 | ONTARIO |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DELOITTE LLP |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4166016150 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 100 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1655652 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 919322 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 75500 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 600 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -1655552 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -1655552 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 8.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 8.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID LAWES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KELLY DURAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | STUART BRIAN AHERN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELSIE PHILLIPS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JAMI RICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | STEPHANIE TAYLOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | STEVEN CURTIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHIEF COMMUNICATIONS OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD VICE CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 75400 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 100 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 706930 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 600 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDING EPR COMPLIANCE OPTIONS FOR ITS MEMBERS AND PARTICIPANTS AND SUPPORTING THE DEVELOPMENT OF CIRCULAR MATERIAL MANAGEMENT SOLUTIONS FOR PETROLEUM-BASED AND RELATED PRODUCTS PACKAGING. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 30000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORGANIZATION WAS IN THE START-UP PHASE IN 2024 WITH LIMITED PROGRAM ACTIVITIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1731052 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 1656252 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 600 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://INTERCHANGE360.COM/ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description:REGISTRATION FEES Amount:600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description:STATE RESPONSE PLANNING Amount:76056 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description:MEMBERSHIP RECRUITMENT Amount:69255 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description:MEMBER RECRUITMENT TRAVEL Amount:44003 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description:SHARED SERVICES Amount:440000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description:MANAGEMENT AND ADMINISTRATION CONTRACTS Amount:77616 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Description:COMMON SHARES Amount:100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Description:ACCOUNTS PAYABLE BOY Amount:EOY Amount:126384 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Description:SUPPORT AND REVENUE FOR FUTURE PERIODS BOY Amount:EOY Amount:1604327 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Description:DUE TO INTERCHANGE RECYCLING - BC BOY Amount:EOY Amount:341 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990EZ PART I LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990EZ PART I LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990EZ PART I LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990EZ PART II LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990EZ PART II LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990EZ PART II LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GALINA WEXLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VP FINANCE AND ADMIN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7788170721 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LUBRICANTS PACKAGING MANAGEMENT ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUBR |
| ReturnHeader/Filer/EIN | 0 | 612222618 |
| ReturnHeader/Filer/InCareOfNm | 0 | % DELOITTE LLP |
| ReturnHeader/Filer/PhoneNum | 0 | 7788170721 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3203 HANOVER STREET Suite 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PALO ALTO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94304 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Deloitte LLP |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/AddressLine1Txt | 0 | 8 Adelaide St W Suite 200 |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CityNm | 0 | Toronto |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CountryCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/ForeignPostalCd | 0 | M5H 0A9 |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/ProvinceOrStateNm | 0 | Ontario |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4166016150 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Michael Xiang |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T08:24:10-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.