LABORATORY SERVICES COOPERATIVE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LABORATORY SERVICES COOPERATIVE (EIN 26-3813271)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-12
IRS object ID
202341329349305789
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-12T16:10:06-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11202 N 16TH AVE STE 100AddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN263813271EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LABORATORY SERVICES COOPERATIVEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLABOBusinessNameControlTxt
Phone2063286819PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12001 E MADISON STREETAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98122ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARGARET HARRISPersonNm
Person TitlePRESIDENT & CEOPersonTitleTxt
Phone2063286819PhoneNum
Signature2023-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARGARETPersonFirstNm
Person LastHARRISPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKURT BENNION CPAPreparerPersonNm
PTINP01469618PTIN
Phone5097351561PhoneNum
Preparation2023-05-12PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARGARET HARRISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12001 E MADISON STREETAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98122ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$18,414,339GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO PERFORM LABORATORY SERVICES ON A CENTRALIZED AND COOPERATIVE BASIS FOR ITS MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$404,216PYContributionsGrantsAmt
CY Contributions Grants$15,000CYContributionsGrantsAmt
PY Program Service Revenue$17,366,588PYProgramServiceRevenueAmt
CY Program Service Revenue$18,394,595CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$3,010PYOtherRevenueAmt
CY Other Revenue$4,744CYOtherRevenueAmt
PY Total Revenue$17,773,814PYTotalRevenueAmt
CY Total Revenue$18,414,339CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$152,186PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$152,186CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,031,658PYOtherExpensesAmt
CY Other Expenses$8,261,516CYOtherExpensesAmt
PY Total Expenses$8,183,844PYTotalExpensesAmt
CY Total Expenses$8,413,702CYTotalExpensesAmt
PY Revenues Less Expenses$9,589,970PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$10,000,637CYRevenuesLessExpensesAmt
Total Assets BOY$4,467,704TotalAssetsBOYAmt
Total Assets EOY$3,888,192TotalAssetsEOYAmt
Total Liabilities BOY$1,249,184TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,271,727TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,218,520NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,616,465NetAssetsOrFundBalancesEOYAmt
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,049,078ExpenseAmt
Grant$0GrantAmt
Revenue$18,399,339RevenueAmt
DescLABORATORY SERVICES:THE COOPERATIVE PROVIDES SUPERIOR LABORATORY SERVICES AND CUSTOMER SUPPORT FOR ITS MEMBER AFFILIATES AND THEIR CLIENTS. THE COOPERATIVE SUPPORTS THE MISSION OF ITS MEMBER AFFILIATES BY ISSUING FINANCIAL DISTRIBUTIONS.Desc
Total Program Service Expenses$6,049,078TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SUN YOONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2063286819PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12001 EAST MADISONAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98122ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARGARET HARRIS
PRESIDENT AND CFO37.50Yes (X)$131,389$0$38,752
KARL EASTLUND
CHAIR & ACTING TREASURER1.00Yes (X)$0$0$0Yes (X)
REBECCA GIBRON
VICE CHAIR1.00Yes (X)$0$0$0Yes (X)
CINDY KAISER
SECRETARY0.50Yes (X)$0$0$0Yes (X)
OMAR AL RAIS
BOARD MEMBER0.50$0$0$0Yes (X)
AMY DICKSON
BOARD MEMBER (THROUGH MAY 2022)0.50$0$0$0Yes (X)
BRANDON HILL
BOARD MEMBER (THROUGH SEP. 2021)0.50$0$0$0Yes (X)
JESSICA KEERSEMAKER
BOARD MEMBER (THROUGH MAY 2022)0.50$0$0$0Yes (X)
LINDA MCCARTHY
BOARD MEMBER0.50$0$0$0Yes (X)
SUSAN ODEGAARD
BOARD MEMBER (THROUGH JUNE 2022)0.50$0$0$0Yes (X)
YAMELSIE RODRIGUEZ
BOARD MEMBER (THROUGH JANUARY 2022)0.50$0$0$0Yes (X)
TERI TRIVISONNO
BOARD MEMBER0.50$0$0$0Yes (X)
MICHELLE WETZEL
BOARD MEMBER0.50$0$0$0Yes (X)
CHRIS WILLIAMS
BOARD MEMBER (THROUGH FEBRUARY 2022)0.50$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$131,389TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$38,752TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PPGNHIBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12001 EAST MADISON STREETAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98122ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT SERVICESServicesDesc
Compensation$1,670,629CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$15,000AllOtherContributionsAmt
Total Contributions$15,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SERVICES REVENUE541380$18,339,595$18,339,595
MEMBERSHIP FEES541380$55,000$55,000
FieldValueIRS element (for citing)
Total Program Service Revenue$18,394,595TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business541380BusinessCd
Total Revenue Column$4,744TotalRevenueColumnAmt
Related Or Exempt Func Income$4,744RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,744OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,414,339TotalRevenueColumnAmt
Related Or Exempt Func Income$18,399,339RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$152,186TotalAmt
Program Services$45,656ProgramServicesAmt
Management And General$106,530ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,620,264TotalAmt
Program Services$486,079ProgramServicesAmt
Management And General$1,134,185ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,015TotalAmt
Management And General$2,015ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,954TotalAmt
Management And General$25,954ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$38,594TotalAmt
Program Services$11,578ProgramServicesAmt
Management And General$27,016ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$698,062TotalAmt
Program Services$209,419ProgramServicesAmt
Management And General$488,643ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$63,320TotalAmt
Program Services$18,996ProgramServicesAmt
Management And General$44,324ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$136,067TotalAmt
Program Services$40,820ProgramServicesAmt
Management And General$95,247ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,585TotalAmt
Management And General$2,585ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,995TotalAmt
Management And General$1,995ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$165TotalAmt
Management And General$165ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,641TotalAmt
Management And General$8,641ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
LAB SUPPLIES$3,578,214$3,578,214
BAD DEBT$1,595,156$1,595,156
BILLING SERVICES$422,564$422,564
B&O TAXES$63,160$63,160

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,760TotalAmt
Management And General$4,760ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,413,702TotalAmt
Program Services$6,049,078ProgramServicesAmt
Management And General$2,364,624ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,606,663BOYAmt
EOY$2,485,833EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,559,442BOYAmt
EOY$1,100,409EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$254,278BOYAmt
EOY$259,330EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$47,321BOYAmt
EOY$42,620EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$203,645LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$203,645LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,467,704BOYAmt
EOY$3,888,192EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,249,184BOYAmt
EOY$1,266,227EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$5,500EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,249,184BOYAmt
EOY$1,271,727EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,218,520BOYAmt
EOY$2,616,465EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,218,520BOYAmt
EOY$2,616,465EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,467,704BOYAmt
EOY$3,888,192EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$10,000,637ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$10,602,693OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,429OtherCostOrOtherBasisAmt
Depreciation$13,429DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$190,216OtherCostOrOtherBasisAmt
Depreciation$190,216DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$17,045,549TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$17,045,549RevenueSubtotalAmt
Other Revenues Not Included$1,368,790OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,368,790RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$18,414,339TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,119,655TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$7,119,655ExpensesSubtotalAmt
Other Expenses Not Included$1,294,046OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,294,046ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,413,701TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2022, LSC IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
PART XI, LINE 4B - OTHER ADJUSTMENTS:MEMBER FEES 55,000. CONTRIBUTIONS AND OTHER REVENUES 19,744. BAD DEBT 1,294,046.
PART XII, LINE 4B - OTHER ADJUSTMENTS:BAD DEBT 1,294,046.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMARGARET HARRISPersonNm
TitlePRESIDENT AND CFOTitleTxt
Base Compensation Filing Org$131,389BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$26,000DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,752NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$170,141TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3ALL EMPLOYEES ARE LEASED FROM PPGNHI, 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 6EACH AFFILIATE IS CONSIDERED TO BE A MEMBER.
FORM 990, PART VI, SECTION A, LINE 7AONE 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 7BNO 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 11BTHE FORM WAS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING THE FORM. IT IS BEING APPROVED BY THE BOARD OF DIRECTORS AFTER IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15PRESIDENT AND CEO COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. OFFICERS OR KEY EMPLOYEES COMPENSATION IS DETERMINED BY A THIRD PARTY ORGANIZATION AND IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT OPEN TO PUBLIC INSPECTION.
FORM 990, PART XI, LINE 9:CURRENT YEAR DISTRIBUTIONS TO MEMBERS PER IRC SEC 501(E) -10,602,693.

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